can supplier claim itc

292 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

YOU ARE WELCOME

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
01 June 2026
Audit, Taxation & Compliance Executive

R P S K & Associates

Nashik

CA Inter

View Details
Company
04 June 2026
Semi Qualified CA

Goyal Puneet & Associates

New Delhi

CA Final

View Details
Company
12 June 2026
Accounts & Taxation Executive

Winshine Financial Services

Mumbai

CA Inter

View Details
Company
Featured 15 June 2026
Senior Auditor

N. Dhawan & Co

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 18 June 2026
Article Assistance

RB KESHRI & CO.

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 04 June 2026
Article

Rakhecha & Co.

New Delhi

CA Inter

View Details
Company
24 June 2026
Chartered Accountant

CA Darshita Shah & Co

Nadiad

CA

View Details
Company
ARTICLESHIP 08 June 2026
Internal & Taxation Article

O P Bagla & Co LLP

New Delhi

CA Inter

View Details