Place of supply for transportation services depends on recipient registration and handover location, affecting tax chargeability and ITC.

Place of supply for transportation services including mails and courier: if recipient is registered, POS is the recipient's location; if recipient is unregistered, POS is the location where goods are handed over for transportation. The proviso treating the destination of goods as POS for transport to places outside India has been omitted, so handover location governs cross border carriage under the amended rule. IGST chargeability must be determined under inter state supply rules and recipients may claim ITC subject to general ITC conditions; suppliers should report foreign POS with the foreign country state code in GSTR 1.

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