This discussion clarifies the place of supply rules for Goods Transport Agency (GTA) services, particularly concerning Reverse Charge Mechanism (RCM). It focuses on a scenario where an unregistered GTA in Mumbai transports goods to a registered company in Chhattisgarh, with freight paid by the recipient. The core debate revolves around whether IGST under RCM is applicable or if CGST and SGST should be paid, hinging on the interpretation of Section 12(8) of the IGST Act regarding the location of the registered recipient.
Exactly my understanding is same RAJA PM sir plz see the video and let us know exact provision if any deviation the provision is said for receipt whether the register or not not for GTA registerd or not if place of supply is intersate then IGST under Rcm should be paid