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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 rules: different B2B and B2C treatment due to input tax credit pass-through versus final consumption.</h1> Different treatment of the place of supply is necessary because B2B supplies are pass-through events where taxes paid are recoverable as input tax credit by the recipient, so recipient location generally determines taxing rights, while B2C supplies are final consumption and taxes collected accrue to the government, requiring place of supply rules to identify where consumption occurs.

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