can supplier claim itc

ITC / Input 237 views 6 replies
section 7(5)(a) of igst act states supplier is located in India and place of supply is outside india
the supplier can claim ITC in this transaction or not
Replies (6)
if place of supply is outside india, then there in no question of gst on such transaction.
please refer the section
if place of supply outside india then it will be export supply(subject to other condition)
export supply is zero rated hence no gst
Section 7 IGST , deals in interstate supplies

& sub-section 5 states one of the condition for interstate sale in which supplier is in india & POS is outside india means its Export & IGST is applicable .

Yes in this case supplier can take ITC on his inward supplies. If He export without LUT charging IGST, can get refund of same.
thank u sir

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