CBIC issues clarification on ITC availability for transportation of goods to a place outside India: Circular
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- By Chetan Kulasri
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- Last Updated on 29 December, 2022
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Circular No. 184/16/2022-GST dated December 27th, 2022
The CBIC has issued clarification on entitlement of ITC for transportation of goods to a place outside India where place of supply is determined in terms of proviso to Section 12(8) of IGST Act. It is also clarified that the supplier of service shall report place of supply by selecting State code as ‘96- Foreign Country’ from the list of codes in the dropdown menu available on the portal in FORM GSTR-1 and ITC would be available.
Click Here To Read The Full Circular
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