IGST What is the place of supply of services by way of transportation of goods?

Discussion in 'GST (Goods & Service Tax)' started by Raju Choudhary, Apr 22, 2017.

  1. Raju Choudhary

    Raju Choudhary Active Member Staff Member

    Ans. Section 9(9) of the Revised Model IGST Law provides that services by way of transportation of goods provided to a registered person shall be the location of the registered person. Such services if provided to a person other than a registered person, shall be place of supply and the location at which such goods are handed over for their transportation.

    Example, if Express limited, a goods transport company based out of Chennai, provides transportation services to Cars Limited, an automobile company based out of Bangalore, for movement of their cars from the warehouse of Cars Limited at Silvassa (Union Territory) to Delhi, then the place of supply of transportation services shall be Bangalore if Cars Limited is a registered person. If Cars Limited is not a registered person, then the place of supply of transportation services shall be Silvassa.
     
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