Place. of service

we are registered GTA services provider. Having
ofice in Assam.
we got offer from m/s ABC of UP. we will get payment from his UP office.
as per there instructions we transport matarial from Assam to Meghalaya.

now questions is what is our place of services? Assam,/Meghalaya or UP
Replies (2)
Quick Summary
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.

Assam
As per Section 12(8) of IGST Act , if the Recepeint is Registered , the POS will be the location of Receptient.

Hence POS will be Meghalaya where the goods being Delivered. it's hardly matter that payment is reced from UP office .

Note : Iam assuming that Meghalaya office is Registered in GST.

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