Place of provision of service

Ashish Pal Singh (student) (56 Points)

09 August 2014  

Hello evry1,

My client(Co.) is in the business of providing Movers & Packers Service. Suppose Mr. Ram approaches them to shift his household from India to Australia. They do pack the goods and move the same to port of India. All custom formalities are done by them. Also they appoint freight forwarder to move the same from Indian port to Australian port. We raise a single consolidated Invoice to Customer for all the services. Now my question is that whether Rule10 of POPS should be applied(Destination of goods) destination is Australia, hence not Taxable or should it covered under bundled service and taxed the entire amount.