Eye Share: Services by Way of Transportation of Goods to a Place Outside India - Analysis & Issues

The provisions relating to foreign shipping were unjust to the Indian Shipping line thus, placing them on backfoot. Authors Shivashish Karnani (Advocate) and Arushi Goyal (GST Professional), envisage the pre and post amendment provisions of IGST Act in respect of transportation of goods to a foreign land.Laying down about Section 12(8) of the IGST Act before amendment where the PoS of such foreign shipping services was the location of the registered recipient, ...