https://www.taxtmi.com/article/detailed?id=10210 Place of supply for road transportation services is determined by the recipient's status: for services to a registered person the place of supply is the location of that registered person; for services to an unregistered person it is the location where the goods are handed over for transportation. Who pays freight determines the recipient for place of supply purposes, and this allocation controls whether tax is intra state or inter state and whether reverse charge or the supplier's option to pay applies. en-us Thu, 27 Jan 2022 12:13:31 +0530 Thu, 27 Jan 2022 12:13:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10210 Place of supply for road transportation services is determined by the recipient's status: for services to a registered person the place of supply is the location of that registered person; for services to an unregistered person it is the location where the goods are handed over for transportation. Who pays freight determines the recipient for place of supply purposes, and this allocation controls whether tax is intra state or inter state and whether reverse charge or the supplier's option to pay applies. Articles Goods and Services Tax - GST Thu, 27 Jan 2022 12:13:31 +0530 https://www.taxtmi.com/article/detailed?id=10210