Section 12(8) in The Integrated Goods and Services Tax Act, 2017
(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.[Provided that where the transportation of goods is to a place outside India, the place of supply shall be the place of destination of such goods.] [Inserted by Act No. 32 of 2018, dated 29.8.2018.]
