MCQOPTIONS
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				| 1. | 
                                    The place of supply of services provided by way of transportation of goods, including by mail orcourier, to a person other than a registered person, shall be the | 
                            
| A. | Place at which such goods are handed over for their transportation | 
| B. | Location of the supplier of service | 
| C. | Location of the recipient of service | 
| D. | Any of the above | 
| Answer» B. Location of the supplier of service | |