Sir,
Place of Supply As per section 12(8) of IGST Act 2017,
"The place of supply of services by way of transportation of goods, including by mail or courier to–– (a) a registered person, shall be the location of such person (b) a person other than a registered person, shall be the location at which such goods are handed over for their transportation."
Than my query is that:
1. for which person used word "a registered person" - Transporter or Consignor/Consignee
2. what the base to determine the place of service: between Transporter and Consignor/Consignee or Consignor and Consignee
For example:
1. Buyer at Ghaziabad, UP purchase some material from Delhi and the transporter is also in delhi and the freight is to pay basis than which GST liability arise?
2. Buyer at Ghaziabad, UP purchase some material from Delhi and the transporter is also in delhi and the freight is paid/for basis than which GST liability arise?
3. Buyer and transporter at Ghaziabad, UP purchase some material from Delhi and the freight is to pay basis than which GST liability arise?
4. 3. Buyer and transporter at Ghaziabad, UP purchase some material from Delhi and the freight is to paid/for basis than which GST liability arise?
Please reply.
CAclubindia
