{"id":3634,"date":"2022-12-28T07:23:37","date_gmt":"2022-12-28T07:23:37","guid":{"rendered":"https:\/\/rvkassociates.com\/blog\/?p=3634"},"modified":"2022-12-28T07:23:41","modified_gmt":"2022-12-28T07:23:41","slug":"clarification-on-the-entitlement-of-input-tax-credit-where-the-place-of-supply-is-determined-in-terms-of-the-proviso-to-sub-section-8-of-section-12-of-the-integrated-goods-and-services-tax-act-2017","status":"publish","type":"post","link":"https:\/\/rvks.in\/blogs\/clarification-on-the-entitlement-of-input-tax-credit-where-the-place-of-supply-is-determined-in-terms-of-the-proviso-to-sub-section-8-of-section-12-of-the-integrated-goods-and-services-tax-act-2017\/","title":{"rendered":"Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017"},"content":{"rendered":"\n<p class=\"has-text-align-center\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"532\" height=\"727\" src=\"https:\/\/rvks.in\/blogs\/blog\/wp-content\/uploads\/2022\/12\/Screenshot-2022-12-28-124813.png\" alt=\"\" class=\"wp-image-3635\" srcset=\"https:\/\/rvks.in\/blogs\/blog\/wp-content\/uploads\/2022\/12\/Screenshot-2022-12-28-124813.png 532w, https:\/\/rvks.in\/blogs\/blog\/wp-content\/uploads\/2022\/12\/Screenshot-2022-12-28-124813-220x300.png 220w\" sizes=\"auto, (max-width: 532px) 100vw, 532px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"475\" height=\"670\" src=\"https:\/\/rvks.in\/blogs\/blog\/wp-content\/uploads\/2022\/12\/Screenshot-2022-12-28-124841.png\" alt=\"\" class=\"wp-image-3636\" srcset=\"https:\/\/rvks.in\/blogs\/blog\/wp-content\/uploads\/2022\/12\/Screenshot-2022-12-28-124841.png 475w, https:\/\/rvks.in\/blogs\/blog\/wp-content\/uploads\/2022\/12\/Screenshot-2022-12-28-124841-213x300.png 213w\" sizes=\"auto, (max-width: 475px) 100vw, 475px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"462\" height=\"653\" src=\"https:\/\/rvks.in\/blogs\/blog\/wp-content\/uploads\/2022\/12\/Screenshot-2022-12-28-124901.png\" alt=\"\" class=\"wp-image-3637\" srcset=\"https:\/\/rvks.in\/blogs\/blog\/wp-content\/uploads\/2022\/12\/Screenshot-2022-12-28-124901.png 462w, https:\/\/rvks.in\/blogs\/blog\/wp-content\/uploads\/2022\/12\/Screenshot-2022-12-28-124901-212x300.png 212w\" sizes=\"auto, (max-width: 462px) 100vw, 462px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"473\" height=\"692\" src=\"https:\/\/rvks.in\/blogs\/blog\/wp-content\/uploads\/2022\/12\/Screenshot-2022-12-28-124917.png\" alt=\"\" class=\"wp-image-3638\" srcset=\"https:\/\/rvks.in\/blogs\/blog\/wp-content\/uploads\/2022\/12\/Screenshot-2022-12-28-124917.png 473w, https:\/\/rvks.in\/blogs\/blog\/wp-content\/uploads\/2022\/12\/Screenshot-2022-12-28-124917-205x300.png 205w\" sizes=\"auto, (max-width: 473px) 100vw, 473px\" \/><\/figure>\n\n\n\n<p><strong>Source : <\/strong>https:\/\/taxinformation.cbic.gov.in\/content-page\/explore-circulars<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Source : https:\/\/taxinformation.cbic.gov.in\/content-page\/explore-circulars<\/p>\n","protected":false},"author":1,"featured_media":2966,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[73,10],"tags":[64],"class_list":["post-3634","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cbic-gst-circulars","category-circulars","tag-cbic-gst"],"_links":{"self":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/3634","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/comments?post=3634"}],"version-history":[{"count":1,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/3634\/revisions"}],"predecessor-version":[{"id":3639,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/3634\/revisions\/3639"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/media\/2966"}],"wp:attachment":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/media?parent=3634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/categories?post=3634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/tags?post=3634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}