What is the place of supply for services rendered by Courier Company? : Care Desk

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What is the place of supply for services rendered by Courier Company? Print

Modified on: Wed, 5 Jul, 2017 at 4:32 PM

Registered customers

Service	Place of supply
Courier services	Location of service recipient
Goods Transport Agency services	Location of service recipient
Warehousing services	Location of immovable property
Customs clearance services	Location of service recipient

Unregistered customers

Service	Place of supply
Courier services	Location of handing over of shipments for transportation
Goods Transport Agency services	Location of handing over of shipments for transportation
Warehousing services	Location of immovable property
Customs clearance services	Address on record of customer or the location of supplier (if address on record does not exist)

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