According to the address information provided, "No. 139, 8th Street, Xihudong Community, Beishan Village, Liushadong Street, Puning City, Guangdong Province" can be determined to be Puning City, a town in Guangdong Province.
Puning City is a prefecture-level city under the jurisdiction of Guangdong Province, so this address belongs to a town in Guangdong Province.