Mr. Sanjay Bisaria, a bank manager, is transferred from Bareilly in Uttar Pradesh to Bhopal in Madhya Pradesh. His family is stationed in Kanpur,…
CA Intermediate · Taxation · MTP · May 2026
Mr. Sanjay Bisaria, a bank manager, is transferred from Bareilly in Uttar Pradesh to Bhopal in Madhya Pradesh. His family is stationed in Kanpur, Uttar Pradesh. He hires Paridhi Carriers of Lucknow, Uttar Pradesh, who are registered under GST in Uttar Pradesh, to transport his household goods from Kanpur to Bhopal. Mr. Sanjay Bisaria is not registered under GST. Determine the place of supply of the transportation service.
Suggested Answer and Working Notes:
Determination of place of supply: The place of supply of services by way of transportation of goods shall be the location of the registered recipient where the recipient is registered. However, where the recipient is an unregistered person, the place of supply shall be the location at which the goods are handed over for their transportation. In the given case, Mr. Sanjay Bisaria is an unregistered person and the goods are handed over for transportation at Kanpur. Therefore, the place of supply of the transportation service shall be Kanpur, Uttar Pradesh.
Topics: Paper 3A: Income Tax Laws, Paper 3B: Goods and Services Tax
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