We are manufacturer in Pune and sending materials through registered transporters, we want to know regarding the place of supply. If we are sending materials from Pune to Bihar through registered transporter, please suggest us which GST we should pay in RCM. Also if sending through unregistered transporter which GST we should pay in RCM.
Section 12 of IGST Act, should be referred for your issue.
As per this section,
(8) 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.
So looking at above text, in your case whether transporter is registered or unregistered you need to charge CGST and SGST only as place of supply will be your place (Pune).
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