Place of provision

where the location of supplier of services and the location of the recipient of services is in India;

As per section 12(8) of IGST Act 2017, the place of supply of services by way of transportation of goods by way of mail or courier to                  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.

where the location of supplier of services and the location of the recipient of services is in India;

As per section 12(8) of IGST Act 2017, the place of supply of services by way of transportation of goods by way of mail or courier to                  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.