Question 12 - What will be the place of supply of goods services by way of transportation of goods, including mail or courier? - 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 not registered, the place of supply shall be the place where the goods are handed over for transportation (section 12 of the IGST Act. For international supplies: The place of supply of transport services, other than the courier services, shall be the destination of goods. For courier, the place of supply of services is where goods are handed over to courier. However, if the courier services are performed even partially in India, the place of supply shall be deemed as India (section 13(3),13(6) and 13(9) of the IGST Act).