GST Circular No 184/2022
CBIC specified that for the supply of services via the goods transportation along with the mail or courier in which the goods transportation would be the place outside India and in which the supplier and the recipient of the mentioned supply of services are located in India, the supply place would be related to the foreign destination in which the goods are transported
Section 16 of the CGST act provides the eligibility along with the conditions to avail of ITC section 17 of the CGST act furnishes for the appointment of the credit and restricted the credits beneath the conditions mentioned in it. The stated provisions of the law do not limit the claim of GST ITC to the recipient located in India when the supply place of the said input services is located outside India. Hence, the recipient of services referred to the goods transportation would be qualified
for the ITC related to the IGST imposed via the supplier as per the meeting of the additional conditions counted under sections 16 and 17 of the CGST Act.
Supplier of service would have report the place of supply as ‘96- Foreign Country’ in GSTR-1.
