Place of supply in case of GTA

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.