CA PGDFM BCom
1831 Points
Joined June 2010
Place of Supply shall be determined in terms of section 12(8) of the IGST Act, which is as follows:
a. In case of registered recipient- such location of recipient.
b. In case of unregistered person- the location where the goods are handed over for transportation.
Considering the above if the customer obtains GTA services from a transporter located outside the Maharashtra (say) then it shall pay IGST under RCM, else CGST and SGST