Rule 10 - Place of provision of goods transportation services - Place of Provision of Services Rules, 2012

1 [Place of provision of goods transportation services.- 10. The place of provision of services of transportation of goods, other than by way of mail or courier, shall be the place of destination of the goods: Provided that the place of provision of services of goods transportation agency shall be the location of the person liable to pay tax. ] ---------------------------------------- Notes:- 1. Inserted vide Notification No. 28/2012 - Service Tax, Dated 20/06/2012