Published Wed, 22 Feb 2023
Section 12(8) of the IGST Act, 2017 provides for the place of supply of services by way of transportation of goods, including by mail or courier, where location of the supplier as well as the recipient of services is in India. As per clause (a) of the aforesaid sub-section, the place of supply of services by way of transportation of goods, including by mail or courier, to a registered person shall be the location of such registered person. Further, it provides that where the transportation of goods is to a place outside India, the place of supply of the said service shall be the place of destination of such goods
Since certain doubts were raised in case of supply of services by way of transportation of goods, including by mail or courier, where the transportation of goods is to a place outside India, and where the supplier and recipient of the said supply of services are located in India, the circular has clarified the following:
