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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Place of supply determinations rely on transactional proxies like provider location, receiver location, performance, consumption, and benefit flow.</h1> Place of supply determinations for services may be established by adopting the most appropriate transactional proxy: the location of the service provider; the location of the service receiver; the place of performance; the place of consumption; or the place/person to which the actual benefit flows.

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