Place of supply in case of GTA payment

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Rakesh Sharma (Querist)
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18 August 2017 Dear Experts, We have purchased material from Rajasthan to Delhi from a registered dealer through GTA. If we assume the below situation, what will be the place of supply :- 1) Freight paid by us to GTA. 2) Freight paid by supply to GTA. 3) If supplier is URD, then. 4) GTA belongs to U.P. please advise as per a above scenario. Regards, Rakesh Sharma

Vishakha Kejriwal.

Vishakha Kejriwal. (Expert)
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18 August 2017 The place of supply for a GTA service depends on the fact whether such recipient of GTA service is registered or not. Please refer to Section 12 of the IGST Act.If the recipient is registered place of supply is the location of such recipient and in the event of non-registration it is the place where goods are handed over for transportation.