24 July 2019
In accordance with Sec. 12(8) of IGST Act, 2017, the place of supply for the transportation services wherein the provider and the recipient are in India, then -
If the transportation services are provided to a registered person, then the location of the service recipient shall be taken as place of supply irrespective of the location where the goods are transported. If the transportation services are provided to an unregistered person, then the place of supply shall be the place where the goods are handed over to the transporter for delivery. In this case, if the transporter is coming to the place of service recipient for collection of goods, then the place of supply shall be the location of the recipient.