Dear Would like to discusses one scenario on new proviso inserted by amendment in Sec 12(8) of IGST Act, 2017, where Service of Transportation of Goods by Road, Courier, Mail or Rail place of supply shall be outside India if destination is outside India. So, Where Supplier and Recipient of Services is located in Same State/Different State (within India), then place of supply will be outside (Other Territory) India and accordingly IGST wiil be charged. Example: ABC Ltd is supplying goods from Delhi to Outside India customer XYZ Ptc , through transportation by Road/Air/Courier MNC Courier Ltd. (Delhi), Billing & Transportation Cost will be paid by ABC Ltd, Delhi. Issues: 1. What shall be place of supply in this ? (My view outside india, as per amendment) 2. Will this case classify Export of Services ? (My view, This case is not of Export of Services then in GSTR-1 will be reported under table 4) 2. Will the recipient eligible to avail Input Tax credit of the same “Other Territory” as taxes not going to the state of recipient ? Any other finding welcome