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-reg.

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-reg. https://www.taxtmi.com/circulars?id=71362 Input tax credit entitlement where the place of supply is determined under the special place-of-supply rule is addressed for administration under the Goa GST Act. To secure uniformity, the clarification issued under the Central GST framework on the same subject is made applicable mutatis mutandis. Its operation is clarificatory and concerns the stated input tax credit and place-of-supply issue. en-us Tue, 07 Feb 2023 00:00:00 +0530 Fri, 18 Sep 2026 14:11:07 +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-reg. https://www.taxtmi.com/circulars?id=71362 Input tax credit entitlement where the place of supply is determined under the special place-of-supply rule is addressed for administration under the Goa GST Act. To secure uniformity, the clarification issued under the Central GST framework on the same subject is made applicable mutatis mutandis. Its operation is clarificatory and concerns the stated input tax credit and place-of-supply issue. Circulars GST - States Tue, 07 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71362