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?
CAclubindia
