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=66613 Where supplier and recipient are in India but goods are transported to a place outside India, the proviso to sub section (8) of section 12 of the IGST Act makes the foreign destination the place of supply; such services are treated as inter State supplies attracting IGST, and the Indian recipient may claim input tax credit of IGST subject to the conditions and restrictions on input credit and apportionment under the DGST provisions. Suppliers must report the place of supply as '96 Foreign Country' in Form GSTR 1. en-us Wed, 18 Jan 2023 00:00:00 +0530 Fri, 14 Jul 2023 17:53:00 +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=66613 Where supplier and recipient are in India but goods are transported to a place outside India, the proviso to sub section (8) of section 12 of the IGST Act makes the foreign destination the place of supply; such services are treated as inter State supplies attracting IGST, and the Indian recipient may claim input tax credit of IGST subject to the conditions and restrictions on input credit and apportionment under the DGST provisions. Suppliers must report the place of supply as '96 Foreign Country' in Form GSTR 1. Circulars GST - States Wed, 18 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66613