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<h1>Understanding GST Rules for Transport Hire: Section 13(8)(c) & 13(2) of IGST Act Explained</h1> The GST Ready Reckoner outlines the place of supply for services related to the hiring of means of transport, such as yachts, excluding aircraft and vessels, under Section 13(8)(c) of the IGST Act. For hiring periods up to one month, the place of supply is the supplier's location. If the hiring exceeds one month or involves aircraft or vessels, the place of supply is determined by the general provisions in Section 13(2) of the IGST Act 2017. For instance, if an unregistered person in New Delhi hires a yacht from a company in London for 15 days, the place of supply is London.