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=66178 Where transportation of goods is to a place outside India, the place of supply of the transportation service is the foreign destination; such supplies are inter State and IGST is chargeable. The recipient located in India may claim input tax credit of the IGST charged, subject to fulfilment of input tax credit eligibility, apportionment and blocked credit conditions. The supplier must report the place of supply in GSTR 1 as a foreign country. en-us Wed, 11 Jan 2023 00:00:00 +0530 Mon, 30 Jan 2023 18:40:00 +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=66178 Where transportation of goods is to a place outside India, the place of supply of the transportation service is the foreign destination; such supplies are inter State and IGST is chargeable. The recipient located in India may claim input tax credit of the IGST charged, subject to fulfilment of input tax credit eligibility, apportionment and blocked credit conditions. The supplier must report the place of supply in GSTR 1 as a foreign country. Circulars GST - States Wed, 11 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66178