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    <title>Transportation of goods through Courier mode</title>
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    <description>IGST treatment applies to courier persons engaged in cross-border carriage; the place of supply for goods sent abroad by courier is the location where goods are handed over to the courier, and input tax credit should not be denied solely because of the SAC used or because the place of supply is outside India, though GSTR-2B presentation and department views may affect practical availability.</description>
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