Subject
Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to 12(8) of the IGST Act
Content
Attention is invited to sub-section (8) of section 12 of Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as “IGST Act”) which provides for the place of supply of services by way of transportation of goods, including by mail or courier, where location of the supplier as well as the recipient of services is in India. As per clause (a) of the aforesaid sub-section, th…