INPUT TAX CREDIT IN CASE OF SERVICE OF TRANSPORTATION OF GOODS

ITC on service of transport of goods

CBIC has issued Circular No. 184/16/2022-GST dated 27th December, 2022. This circular is based on entitlement of ITC on service of transport of goods outside India including by mail or courier. Here both service provider and service receiver are located in India. Understanding the parties to the transaction- Service provider– person providing service of transportation …

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