POS - services in relation to transportation of goods including mails or courier (within India) [Section 12(8) of IGST Act]

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....sp;Section 12(8) of IGST Act 2017 ] S. No. Nature of Supply of services Place of Supply 1. Services by way of transportation of goods, including by mail or courier to, -     (a) If recipient person is registered person Location of such person    (b) If recipient person is other than a registered person (unregistered person) Location at which such goods a....

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....tand by Example  * In Case ,  X is a person registered under GST in the state of West Bengal who intends to export goods to a person Y located in Singapore. X avails the services for transportation of goods by air to Singapore from an air cargo operator Z, who is also registered under GST in the state of West Bengal. * POS :- In this case, the place of supply of the services pro....

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....ST Act. *  what state code has to be mentioned by the supplier of the said service in GSTR-1 - State code as '96-Foreign Country' from the list of codes in the drop-down menu available on the portal in FORM GSTR-1. Examples Example 1:- M/s XYZ is a registered Company in Delhi. It hires the services of a courier company in Ghaziabad, Uttar Pradesh to send some important....