A Chennai carrier transports goods to the United States for a GST-registered customer located in Hyderabad. Both the carrier and recipient are located in India. Where is the place of supply under…

Section 12(8)(a) of the IGST Act, 2017 makes the location of a registered recipient the place of supply of goods transport services where supplier and recipient are both in India. The proviso that once made the destination abroad the place of supply was omitted by the Finance Act, 2023, so the United States is no longer the answer; the place where goods are handed over (Chennai) applies only to an unregistered recipient.