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of <h1>New Rules for Place of Supply in Goods Transport Services Under Section 12(8) IGST Act Explained</h1> The determination of the place of supply for services related to the transportation of goods, including mail or courier, under Section 12(8) of the IGST Act. If the recipient is registered, the place of supply is their location; if unregistered, it is where the goods are handed over. For international transportation, the destination was previously considered the place of supply, but this changed after October 1, 2023, to the location of handover. The document also clarifies input tax credit eligibility and reporting requirements in GSTR-1, using examples to illustrate these rules.
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