Government of Maharashtra issues a clarification regarding the place of supply of services by way of transportation of goods under IGST Act


The Government of Maharashtra on January 03, 2023, issued a clarification regarding the place of supply of services by way of transportation of goods, including by mail or courier, where both the supplier and the recipient are located in India Integrated Goods and Services Tax Act, 2017.

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.

Leave a Reply

Your email address will not be published. Required fields are marked *

Fill in the form

    Labour LawsEnvironment, Health and SafetyDirect Tax lawsIndirect tax laws (GST/ Customs / VAT)Corporate Laws (Company Law, SEBI & FEMA)Food Safety LawsFinancial Service sectorInsurance SectorHealthcare SectorOther ancillary laws

    Do you want GST Refund ?

      Get In Touch

        Get Bulk Subscription