Fastway Logistics, based in Bengaluru, provides goods transportation services to following different customers: (a) Sunrise Textiles Pvt. Ltd., a…
CA Intermediate · Taxation · MTP · September 2026
Fastway Logistics, based in Bengaluru, provides goods transportation services to following different customers: (a) Sunrise Textiles Pvt. Ltd., a company registered under GST in Chennai, hires Fastway Logistics to transport its goods. (b) Mr. Arvind, an unregistered individual, hires Fastway Logistics to transport some personal belongings, handing over the goods at Fastway's Bengaluru office (Karnataka). What is the place of supply of the transportation service in each of the above cases?
Suggested Answer and Working Notes:
If the recipient is registered, the location of such person is the place of supply. However, if the recipient is not registered, the place of supply is the place where the goods are handed over for transportation. [Section 12(8)]. Accordingly, place of supply in given cases is as follows: (i) Since Sunrise Textiles Pvt. Ltd. is a registered person, the place of supply is the location of the recipient, i.e., Chennai. (ii) Since Mr. Arvind is not registered, the place of supply is the location where the goods are handed over for transportation, i.e., Bengaluru, Karnataka.
Topics: Paper 3B: Goods and Services Tax
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