https://www.taxtmi.com/forum/issue?id=120477 The place of supply for RCM on services from an unregistered goods transport operator to a registered person is the location of the registered recipient; this determination controls which tax applies and who bears RCM liability. The respondents referenced the controlling statutory provision and a notification entry specific to goods transport agency services. In the example where an unregistered GTA in one jurisdiction is engaged by a registered person in another, the registered recipient's location is treated as the place of supply, with tax consequences (including IGST where inter state treatment follows). en-us Sat, 20 Sep 2025 11:50:52 +0530 Mon, 22 Sep 2025 16:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120477 The place of supply for RCM on services from an unregistered goods transport operator to a registered person is the location of the registered recipient; this determination controls which tax applies and who bears RCM liability. The respondents referenced the controlling statutory provision and a notification entry specific to goods transport agency services. In the example where an unregistered GTA in one jurisdiction is engaged by a registered person in another, the registered recipient's location is treated as the place of supply, with tax consequences (including IGST where inter state treatment follows). Discussion-Forum GST Sat, 20 Sep 2025 11:50:52 +0530 https://www.taxtmi.com/forum/issue?id=120477