What will be the place of supply of goods services by way of transportation of goods, including mail or courier?

What will be the place of supply of goods services by way of transportation of goods, including mail or courier?
Question 12
Bill
Place of Supply of Goods and Service
Faq On GST (2nd Edition) Dated 31.3.2017
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

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