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COURIER/MAIL SERVICE - PLACE OF SUPPLY

Geshman (CA Final) (66 Points)

24 July 2020  
If A couriers of India and B couriers of USA are in agreement with each other for delivery of their respective shipments both in India and USA respectively.

B couriers given a shipment to A couriers to deliver it to the customer of B in India. A provides the service and deliver it to the customer. Now in the Invoice raised by A to B, what is the place of supply? if it is outside India, whether it will qualify as export of service?

In the vice versa situation the goods moves outside India i.e., picked up from India and sent to USA, whether it will qualify as export of service?

 3 Replies

Vijayprakash P (1308 Points)
Replied 24 July 2020

As per Section 11, in the case of import into India, place of supply is the location of the importer. In the case of Export from India, the place of supply is the location Outside India.

Mukesh Katara (Account manager) (483 Points)
Replied 25 July 2020

Agree with Vijayprakash ji

Geshman (CA Final) (66 Points)
Replied 25 July 2020

Thanks for reply, But the service provided here is the mail/courier service wherein the goods imported into India in the name of customer and A couriers merely support the delivery for B couriers customer in India. Is this amounts to export of service? or in vice versa situation A couriers collected the shipment from customer of B and sent it to A couriers of USA, Is this export of service?

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