Place of supply -gta service

This query is : Resolved

Jagadesh Raj (Querist)
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22 July 2019 In order to determine place of supply for transportation services which point of view we need to consider.

1)movement of goods from Place X to Place Y
(or)
2) Location of Service Provider(GTA) to Location of Service receiver(Person who pays to GTA). If both are registered persons.

Whether Place X and Place Y play any role if they are completely different from location of GTA and Service Receiver. Please clarify this Issue.

Asiya Begum

Asiya Begum (Expert)
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24 July 2019 In accordance with Sec. 12(8) of IGST Act, 2017, the place of supply for the transportation services wherein the provider and the recipient are in India, then -

If the transportation services are provided to a registered person, then the location of the service recipient shall be taken as place of supply irrespective of the location where the goods are transported.
If the transportation services are provided to an unregistered person, then the place of supply shall be the place where the goods are handed over to the transporter for delivery. In this case, if the transporter is coming to the place of service recipient for collection of goods, then the place of supply shall be the location of the recipient.