What is the place of supply of services by way of transportation of goods, including by mail or courier when both the supplier and the recipient of…

(a) The place of supply of services by way of transportation of goods, including by mail or courier when both the supplier and the recipient of the services are located in India is as under: (a) If the recipient is registered, the location of such person is the place of supply. (b) However, if the recipient is not registered, the place of supply is the place where the goods are handed over for transportation.