PALCE OF SUPPLY

This query is : Resolved

Rajkumar Gutti (Querist)
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18 January 2020 TRANSPORTATION LOCATED IN DELHI, BUT HE LIFTED GOODS FROM PUNE
AND TRANSPORTED GOOD TO KARNATAK PARTY. BUT BILLED TO PUNE PARTY .

WHETHER IGST RCM APPLICABLE OR CGST,SGST APPLICABLE

Mahesh Paryani

Mahesh Paryani (Expert)
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19 January 2020 You can think of RCM only in case of when the transporter (agency) has not charged you GST and the receiver of service is not a body corporate
As per section 12 subsection 8 of IGST The place of supply of services by way of transportation of goods including mail or courier to 1) a registered person. it shall be the location of such person 2) to unregistered person, it shall be the location at which such goods are handed over for their transportation
In your case with the limited knowledge of the facts and as per my opinion it should be IGST