TMI BlogWhat will be the place of supply of goods services by way of transportation of goods, including mail or courier?X X X X Extracts X X X X X X X X Extracts X X X X ..... ition) Dated 31.3.2017 X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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