Mr. A is registered in West Bengal he arrange to supply goods to Mr B registered in Jharkhand through GTA registered in West Bengal . my query is what is the place of supply for transportation of service .
and RCM paid by Mr A in which format i.e IGST OR SGST+ CGST.
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How to determine place of supply in case of transportation services
Replies (3)
Location of Supplier i.e. GTA is in West Bengal
Place of Supply: as A is registered under GST law, hence location of A i.e. West Bengal (Section 12(8) of IGST Act, 2017)
As Location of supplier and place of supply is within the same state, hence intra-state supply, Hence CGST & SGST has to be paid.
Sir if the GTA is unregister tthen which format of RCM paid
same, what has to be seen is location of supplier of services and not its registration aspect
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