Place of Supply – Transportation of Goods [Section 12(8)]
## Place of Supply – Transportation of Goods [Section 12(8) of IGST Act]
For goods transportation services (including by mail or courier), the rule depends on whether the recipient is registered.
### Rule
Recipient
Place of Supply
Registered person
Location of such registered person
Unregistered person
Location where the goods are handed over for transportation
### Note
This covers transportation by road, rail, air, vessel and by mail/courier. Specific rules apply to passenger transportation (12(9)) and on-board conveyance (12(10)).
Worked example
### Example 1
Example 1: A registered manufacturer in Maharashtra hires a transporter to move goods from Delhi to Chennai.
Recipient registered in Maharashtra
Place of Supply = Maharashtra
### Example 2
Example 2: An unregistered individual in Pune sends a parcel from Delhi to Bangalore.
Goods handed over at: Delhi
Place of Supply = Delhi
### Example 3
Example 3: Mr. R (unregistered, Kolkata) ships goods via courier from Howrah to Mumbai.
Goods handed over at: Howrah (West Bengal)
Place of Supply = West Bengal
⚠️ Common exam mistakes
Always applying 'location of recipient' irrespective of registration – wrong for unregistered persons.
Treating courier/mail differently – they are within 12(8).
Confusing transportation of goods with passenger transportation – different sections apply.
Bare-Act text Section 12(8) · IGST Act, 2017 · click to expand
Section 12(8) of IGST Act, 2017 – The place of supply of services by way of transportation of goods, including by mail or courier to, (a) a registered person, shall be the location of such person; (b) a person other than a registered person, shall be the location at which such goods are handed over for their transportation.