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Home Acts & Rules GST Draft-Bills-Reports FAQ on GST dated 21.9.2016 based on Draft Model GST Chapters List Chapter 22 Place of Supply of Goods and Service This

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Question 12 - What will be the place of supply of goods in respect of transport of goods by courier - FAQ on GST dated 21.9.2016 based on Draft Model GST

FAQ on GST dated 21.9.2016 based on Draft Model GST

Chapter 22

Place of Supply of Goods and Service

Contents

Q 12. What will be the place of supply of goods in respect of transport of goods by courier?

Ans. In case 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.

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