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.
