Place of supply for GTA services

In both cases igst since pos is Maharashtra

For considering tax IGST, CGST,SGST PLACE OF TRASPORTER/REGISTRATION PLACE IS IMPORTANT

IGST will be applicable

1) POS is Maharashtra and transporter in Chennai and hence IGST 2) POS is Maharashtra and transporter also in Maharashtra and hence CGST & SGST

1) POS is Maharashtra and transporter in Chennai and hence IGST 2) POS is Maharashtra and transporter also in Maharashtra and hence CGST & SGST

I stand corrected for the second case

In term of Section 12(8) of IGST Act ,
in case by way of transportation goods , the POS will be :
Location of Recepient if he is registered else location where the goods being handed over for transportation.

Now in your case the Recipient is XYZ ltd which I assumed is registered (the person paying for transportation services)

So in first case IGST will be applicable.
& in 2nd case CGST/SGST will be applicable.

Agree with pankaj rawat