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of <h1>Place of Supply for B2B Services Under IGST Act Defaults to Recipient's Registered Location for Tax Purposes.</h1> In the context of B2B supply of services under the IGST Act, the default presumption for the place of supply is the location of the registered recipient. When services are provided to a registered taxpayer, the recipient's address is used as a proxy to determine the place of supply. This presumption relies on the availability of the recipient's registered address to establish the location for taxation purposes.
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