POS - services in relation to transportation of goods including mails or courier (within India) [Section 12(8) of IGST Act] - GST Ready Reckoner - GST

Determination of place of supply of services in relation to transportation of goods including mails or courier Services in relation to transportation of goods including mails or courier . [ Section 12(8) of IGST Act 2017 ] S. No. Nature of Supply of services Place of Supply 1. Services by way of transportation of goods, including by mail or courier to, (a) If recipient person is registered person Location of such person (b) If recipient person is other than a registered person (unregistered person) Location at which such goods are handed over for their transportation. 2. where the transportation of goods is to a place outside India. The place of destination of such goods ( Omitted vide THE FINANCE ACT, 2023 dated 31-03-2023 and w.e.f. 01-10-2023 ) Important Notification Clarifications 1. In case of supply of services by way of transportation of goods, including by mail or courier, where the transportation of goods is to a place outside India, and where the supplier and recipient of the said supply of services are located in India, what would be the place of supply of the said services, ITC Available or not, Nature of Transaction(inter- state or Intra state) and what is the country code while reporting in GSTR-1. [ Circular No. 184/16/2022-GST dated 27.12.2022 ] Let Under stand by Example In Case , X is a person registered under GST in the state of West Bengal who intends to export goods to a person Y located in Singapore. X avails the services for transportation of goods by air to Singapore from an air cargo operator Z, who is also registered under GST in the state of West Bengal. POS :- In this case, the place of supply of the services provided by Z to X is the place of destination of goods i.e., Singapore, in terms of the proviso of section 12(8) of IGST Act. ( Omitted vide THE FINANCE ACT, 2023 dated 31-03-2023 and w.e.f. 01-10-2023 ) In that case POS will be according to amended provision will be applicable for this case. Nature of Transaction: - In this case, Z would charge IGST from X in terms of section 7(5) of the IGST Ac t, for supply of services by way of transportation of goods. Eligible to avail input tax credit or Not :- X would be eligible to take input tax credit of IGST in respect of supply of services received by him from Z, subject to the fulfilment of other conditions laid down in section 16 and Section 17 of the CGST Act. what state code has to be mentioned by the supplier of the said service in GSTR-1 - State code as 96-Foreign Country from the list of codes in the drop-down menu available on the portal in FORM GSTR-1 . Examples Example 1:- M/s XYZ is a registered Company in Delhi. It hires the services of a courier company in Ghaziabad, Uttar Pradesh to send some important documents from Delhi office to the Haryana branch. The recipient M/s XYZ is registered, the place of supply of services will be the location of recipient, i.e. Delhi. Example 2: - Mr. Ram is working in an MNC in Kerala. He has been transferred to Pune. He hired the services of Movers and Packers to shift his household goods from Kerala to Pune. Mr. Ram is unregistered, the place of supply of services is Kerala where the goods are handed over for their transportation. Example 3:- M/s Unicorp is registered in Chennai. its hired a services from a courier company for sending a important document our New York branch (outside India) and handover the goods for transportation in Chennai. Up to 30.09.2023 In this case, the place of supply of services of courier will be destination of such goods. After 30.09.2023 In this case, the place of supply of services of courier will be destination where the goods are handed over for their transportation.