Place of supply for transportation services: registered recipient's location or handover point for unregistered recipients; courier treated by handover. Domestic transport: registered recipient's location is the place of supply; if recipient unregistered, the place where goods are handed over for transportation (section 12 IGST). International transport: non courier services - place is destination of goods; courier - place is where goods are handed to courier, and if performed even partially in India the place is deemed India (section 13 IGST).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Place of supply for transportation services: registered recipient's location or handover point for unregistered recipients; courier treated by handover.
Domestic transport: registered recipient's location is the place of supply; if recipient unregistered, the place where goods are handed over for transportation (section 12 IGST). International transport: non courier services - place is destination of goods; courier - place is where goods are handed to courier, and if performed even partially in India the place is deemed India (section 13 IGST).
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