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.

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....al Taxes No. CCT/26-4/2022-23/F/3301 Panaji, 7th February, 2023. Subject: 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. Ref .: Circular No. 184/16/2022-GST dated 27th December, 2022 issued under Central Goods and Services Tax Ac....