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=70851 Transportation services for goods sent to a destination outside India, where supplier and recipient are both in India, have their place of supply at the foreign destination. The supply is inter-State, and IGST is chargeable because the supplier is in India while the place of supply is outside India. The Indian recipient may avail input tax credit of the IGST, subject to general eligibility conditions, apportionment rules and blocked-credit restrictions. The supplier must report the place of supply in GSTR-1 using code "96-Foreign Country". en-us Mon, 30 Jan 2023 00:00:00 +0530 Wed, 19 Aug 2026 18:20:02 +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=70851 Transportation services for goods sent to a destination outside India, where supplier and recipient are both in India, have their place of supply at the foreign destination. The supply is inter-State, and IGST is chargeable because the supplier is in India while the place of supply is outside India. The Indian recipient may avail input tax credit of the IGST, subject to general eligibility conditions, apportionment rules and blocked-credit restrictions. The supplier must report the place of supply in GSTR-1 using code "96-Foreign Country". Circulars GST - States Mon, 30 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70851