What will be the place of supply of goods in respect of transport of goods by courier

What will be the place of supply of goods in respect of transport of goods by courier
Question 12
Bill
Place of Supply of Goods and Service
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 12. What will be the place of supply of goods in respect of transport of goods by courier?
Ans. In case the recipient is registered, the location of such person shall be the place of supply.
However, if the recipient is not registered, the place of supply shall be the place where the g

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