Determination of place of supply in case of gta under rcm

CA Yesha Shah (Assistant Manager- Accounts & Finance)   (44 Points)

08 May 2019  

Section 12(8) of IGST Act, 2017 says that the place of supply by way of transportation of goods to -

(a) registered person shall be location of such person .

But for example, i am a registered person located in Gujarat. I hire a GTA to transport goods to Maharashtra . I get an LR on which i make payment to the transporter. This transporter is located in all the states. Looking at the LR, i have no information that from which state's registration has he given the LR. How do i determine whether IGST is payable or CGST/SGST ?