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=66779 Where transportation-of-goods services are supplied by parties in India but goods are destined outside India, the place of supply is the foreign destination; the supply is an inter State supply and IGST is chargeable. The Indian recipient may claim input tax credit of the IGST subject to the statutory eligibility, apportionment and blocked credit conditions. The supplier must report the place of supply in Form GSTR 1 using the foreign country code. en-us Wed, 28 Dec 2022 00:00:00 +0530 Mon, 28 Aug 2023 16:04:00 +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=66779 Where transportation-of-goods services are supplied by parties in India but goods are destined outside India, the place of supply is the foreign destination; the supply is an inter State supply and IGST is chargeable. The Indian recipient may claim input tax credit of the IGST subject to the statutory eligibility, apportionment and blocked credit conditions. The supplier must report the place of supply in Form GSTR 1 using the foreign country code. Circulars GST - States Wed, 28 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66779