Place of Supply - In case of Transportation of Goods and Passengers

CA Pradeep Sharma , Last updated: 21 July 2017  
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1. The place of supply of services by way of transportation of goods, including by mail or courier to,- a. a registered person, shall be the location of such person; b. a person other than a registered person, shall be the location at which such goods are handed over for their transportation.

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CA Pradeep Sharma
(CA)
Category GST   Report

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