Place of services and RCM

This discussion clarifies the place of supply rules for Goods Transport Agency (GTA) services under GST. It explains that if a GTA provides services to a registered business (like M/s ABC of UP) with no office in the destination state, the place of supply is generally where the recipient is located, making IGST payable. However, if the GTA serves an unregistered person, the transporter is liable for GST. The complexity increases if the recipient has an office in the destination state, potentially leading to SGST/CGST applicability.