Determine the place of supply according to IGST Act, 2017 in the following independent cases: (iii) Amit, a manager in a bank is transferred from Bareilly, Uttar Pradesh to Bhopal, Madhya Pradesh. Amit's family is statio

As per section 12(8) of the Integrated Goods and Services Tax (IGST) Act 2017, the place of supply of services by way of transportation of goods, including by mail or courier provided to an unregistered person, is the location at which such goods are handed over for their transportation. Since in the given case, the recipient Amit an unregistered person, the place of supply is the location where goods are handed to Hari Carriers over for their transportation, i.e. Kanpur (Uttar Pradesh).