Material consignment from Bihar to chennai by TCI Freight on to-pay basis, material got from transpoter's at chennai branch, then paid money to same place . they provide receipt voucher and consignment copy to transit.
which place accept on in the books?
Bihar or Tamilnadu?
As per section 13 (9) IGST Act
The place of supply of services of transportation of goods, other than by way of mail or courier, shall be the place of destination of such goods.
Hence the POS is the destination of Goods
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