Place of supply for courier transport: registered recipient's location; unregistered recipient, place goods handed over. If the recipient is registered, the location of such person is the place of supply; if the recipient is not registered, the place where the goods are handed over for transportation is the place of supply.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Place of supply for courier transport: registered recipient's location; unregistered recipient, place goods handed over.
If the recipient is registered, the location of such person is the place of supply; if the recipient is not registered, the place where the goods are handed over for transportation is the place of supply.
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