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=70191 Where transportation of goods, including by mail or courier, is supplied by a person in India to a recipient in India and the goods are transported to a place outside India, the place of supply is the foreign destination of the goods under the proviso to section 12(8) of the IGST Act. Such supply is inter-State supply because the supplier is in India and the place of supply is outside India, and IGST is chargeable. The recipient may avail input tax credit subject to sections 16 and 17 conditions. In GSTR-1, the supplier should use State code '96- Foreign Country'. en-us Thu, 29 Dec 2022 00:00:00 +0530 Thu, 18 Jun 2026 11:21:00 +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=70191 Where transportation of goods, including by mail or courier, is supplied by a person in India to a recipient in India and the goods are transported to a place outside India, the place of supply is the foreign destination of the goods under the proviso to section 12(8) of the IGST Act. Such supply is inter-State supply because the supplier is in India and the place of supply is outside India, and IGST is chargeable. The recipient may avail input tax credit subject to sections 16 and 17 conditions. In GSTR-1, the supplier should use State code '96- Foreign Country'. Circulars GST - States Thu, 29 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70191