Place of supply & igst credit.
kiran (accountant) (430 Points)
13 October 2019can I take input credit of this igst?
kiran (accountant) (430 Points)
13 October 2019
prasad Nilugal
( GST Practitioner & Accounts )
(14599 Points)
Replied 13 October 2019
Section 12 (8) of the IGST act 2017 has been amended form 1/2/2019 (IGST amendment act 2018) as per notification 01/2019 ,Wherein if transportation is out side India , place supply shall be the place of destination of such goods in Case of export and export is inter-state supply and therefore IGST may have been charged .
No can not take input tax credit , Confirm with others also.
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)