RAJA P M
("Do the Right Thing...!!!")
(128091 Points)
Replied 05 April 2020
Yes Dear...
As per Your query & the provisions as per Your quoted the place of supply and GST chargeable as CGST and SGST...
Once again refer the provision which is posted here. Bcoz, You are correctly post the provisions. But, Wrongly taken the meaning... That's all.
( If the query from a Taxpayers then I leave it simply. But, You are a Student. So, only I give Yourself for understanding the provisions. Please be read and understand correctly...)
The place of supply of services by way of transportation of goods, including by mail or courier to,-
[a] a registered person, shall be the location of such person;
[b] a person other than a registered person, shall be the location at which such goods are handed over for their transportation