TMI BlogPOS - services in relation to transportation of goods including mails or courier (within India) [Section 12(8) of IGST Act]X X X X Extracts X X X X X X X X Extracts X X X X ..... of IGST Act 2017 ] S. No. Nature of Supply of services Place of Supply 1. Services by way of transportation of goods, including by mail or courier to, (a) If recipient person is registered person Location of such per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he place of supply of the said services, ITC Available or not, Nature of Transaction(inter- state or Intra state) and what is the country code while reporting in GSTR-1. Clarified that in Circular No. 184/16/2022-GST dated 27.12.2022 Let Under stand by Example In Case , X is a person registered under GST in the state of West Bengal who intends to export goods to a perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... input tax credit or Not :- X would be eligible to take input tax credit of IGST in respect of supply of services received by him from Z, subject to the fulfilment of other conditions laid down in section 16 and Section 17 of the CGST Act. what state code has to be mentioned by the supplier of the said service in GSTR-1 State code as 96-Foreign Country from the list ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Unicorp is registered in Chennai. its hired a services from a courier company for sending a important document our New York branch (outside India) and handover the goods for transportation in Chennai. Up to 30.09.2023 In this case, the place of supply of services of courier will be destination of such goods. After 30.09.2023 In this case, the place of supply of services of c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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