Question 12 – Draft-Bills-Reports – Place of Supply of Goods and Service – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 12 – Q 12. What will be the place of supply of goods services by way of transportation of goods, including mail or courier? Ans. In case of domestic supply: If 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 trans
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