Dear Sir,
In regarding to Sec-12 of IGST ,
The place of supply of services by way of transportation,
for other than registered person shall be the location at which the good are handed over to for transportation.
here my doubt is ...I'm covered under unregistered person and I'm receiving Service (Courier service Goods) in HYDERABAD by way of transportation (Goods) ... FROM LONDON (which is the place my goods have been handed over for transportation)
So what is the place if supply if service... ????
For registered persons the place if supply of service will be Hyderabad... but what is for UNREGISTERED person???