Place of supply of transportation services now follows recipient location, or supplier when recipient is unavailable, under default rule. Section 13(9) of the IGST Act, which treated transportation of goods (other than by mail or courier) as supplied at the goods' destination, was omitted on 01.10.2023. Following Circular No.203/15/2023-GST, where the supplier or recipient is outside India, place of supply for such transportation services is determined by the default rule in section 13(2): the recipient's location if available; otherwise the supplier's location. The performance-based rule under section 13(3) does not apply in these cross-border cases.