https://www.taxtmi.com/circulars?id=69503 The place of supply for transportation services of goods destined outside India is the foreign destination; such supplies are treated as inter-State supplies and IGST is chargeable, and the recipient located in India may avail input tax credit of the IGST subject to conditions in sections 16 and 17 of the APGST Act. en-us Fri, 06 Jan 2023 00:00:00 +0530 Fri, 20 Mar 2026 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69503 The place of supply for transportation services of goods destined outside India is the foreign destination; such supplies are treated as inter-State supplies and IGST is chargeable, and the recipient located in India may avail input tax credit of the IGST subject to conditions in sections 16 and 17 of the APGST Act. Circulars GST - States Fri, 06 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69503