POS - Services in relation to Transportation of goods (Where either the supplier or the recipient is located outside India) [ Section 13(9) of IGST Act ]

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....s in relation to Transportation of goods [ Section 13(9) of IGST Act 2017 ] S. No. Nature of Supply of services Place of Supply 1 Transportation of goods, other than by way of mail or courier Destination of such goods Examples Example 1:- A consignment of cut flowers is consigned from Chennai to New York. cut flowers transported through by road . The place of supply of transportation s....

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....y i.e. place of supply will be the location of the recipient of service.[see Qus. no. 35 of FAQ] Relevant Important Point 1. Taxability regarding of satellite launch services (Circular No. 2/1/2017-IGST, 27th September 2017.) * Taxability regarding of satellite launch services provided to both international and domestic customers by ANTRIX Corporation Limited which is a wholly owned Government....

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....X Corporation qualifies to be considered as export of services? * In terms of Section 13(9) of IGST Act, 2017, the place of supply of satellite launch service by ANTRIX Corporation to international customers would be outside India and wherever such supply qualifies all conditions specified under Section 2(6) of the IGST Act, 2017, would constitute as export of service and shall be zero rated. ....