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

Question 12 – Draft-Bills-Reports – Place of Supply of Goods and Service – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 12 – 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 goods are handed over for transportation. – Statutory Provisions, Act

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =