https://www.taxtmi.com/manuals?id=2483 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. en-us Mon, 13 Mar 2023 14:21:00 +0530 Sat, 06 Jan 2024 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2483 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. Manuals GST Mon, 13 Mar 2023 14:21:00 +0530 https://www.taxtmi.com/manuals?id=2483