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of <h1>Determining Place of Supply Under GST: Key Proxies Include Service Provider Location, Service Receiver Location, and Benefit Flow.</h1> In determining the place of supply for goods and services under GST, various proxies or assumptions can be utilized. These include the location of the service provider, the location of the service receiver, the place where the activity or performance occurs, the place where the service is consumed, and the place or person to whom the actual benefit flows. These elements help identify the most appropriate location for tax purposes, ensuring accurate tax jurisdiction and compliance.
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