Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017

Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017 https://www.taxtmi.com/circulars?id=66112 If goods are transported from India to a destination outside India, the place of supply for transportation services is the foreign destination; the supply is an inter State supply attractable to IGST, and the Indian recipient may claim input tax credit of the IGST charged subject to the CGST Act's eligibility, apportionment and blocked credit provisions; suppliers must report such supplies in GSTR 1 using the foreign country option. en-us Tue, 27 Dec 2022 00:00:00 +0530 Wed, 28 Dec 2022 14:06:00 +0530 TaxTMI RSS Generator Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017 https://www.taxtmi.com/circulars?id=66112 If goods are transported from India to a destination outside India, the place of supply for transportation services is the foreign destination; the supply is an inter State supply attractable to IGST, and the Indian recipient may claim input tax credit of the IGST charged subject to the CGST Act's eligibility, apportionment and blocked credit provisions; suppliers must report such supplies in GSTR 1 using the foreign country option. Circulars GST Tue, 27 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66112