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=66293 Place of supply for transportation services where supplier and recipient are in India but goods move to a place outside India is the foreign destination; such services are treated as inter State supplies attracting IGST. Recipients in India may claim input tax credit of the IGST charged, subject to the eligibility and apportionment conditions in sections 16 and 17 of the SGST Act. Suppliers must report the place of supply in GSTR 1 by selecting the state code for foreign country. en-us Tue, 27 Dec 2022 00:00:00 +0530 Fri, 21 Apr 2023 16:38:00 +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=66293 Place of supply for transportation services where supplier and recipient are in India but goods move to a place outside India is the foreign destination; such services are treated as inter State supplies attracting IGST. Recipients in India may claim input tax credit of the IGST charged, subject to the eligibility and apportionment conditions in sections 16 and 17 of the SGST Act. Suppliers must report the place of supply in GSTR 1 by selecting the state code for foreign country. Circulars GST - States Tue, 27 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66293