Place. of service

This discussion clarifies the Place of Supply (POS) for a Goods Transport Agency (GTA) registered in Assam, providing services to a client in Uttar Pradesh. Goods are transported from Assam to Meghalaya, with payment routed through the client's UP office. Based on Section 12(8) of the IGST Act, the POS is determined by the recipient's location, which in this case is Meghalaya where the goods are delivered, assuming the Meghalaya entity is GST registered.