Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 12(8)] [Section 12] [Entire Act] Union of India - Subsection Section 12(8)(b) in The Integrated Goods and Services Tax Act, 2017 (b)a person other than a registered person, shall be the location at which such goods are handed over for their transportation.