CBIC Issues Clarification Regarding Determination of POS for Services of Transportation of Goods

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place of supply of services of transportation of goods

Circular No. 203/15/2023-GST dated October 27th, 2023

The CBIC has clarified that the place of supply of services of transportation of goods, other than through mail and courier, in cases where location of supplier of services or location of recipient of services is outside India, will be determined by the default rule under section 13(2) and not as performance based services under sub-section (3) of section 13 of IGST Act.

Accordingly, in cases where location of recipient of services is available, the place of supply of such services shall be the location of recipient of services and in cases where location of recipient of services is not available in the ordinary course of business, the place of supply shall be the location of supplier of services.

Click Here To Read The Full Circular

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