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<h1>Understanding Place of Supply: IGST Act 2016 Rules for Registered and Unregistered Service Recipients</h1> The Integrated Goods and Services Tax Act, 2016 outlines the rules for determining the place of supply of services. Generally, services supplied to registered persons are considered supplied at the recipient's location, while services to unregistered persons are supplied at the recipient's address or the supplier's location if no address is available. Specific rules apply for services related to immovable property, events, transportation, telecommunications, banking, insurance, and advertising, each with unique criteria based on the service type. The Act specifies how to apportion supply across multiple states when applicable, using contracts or prescribed methods.