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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>GST Place of Supply for Mobile Connections: Billing Address for Postpaid, Payment Location for Prepaid, Online Recharge Considerations.</h1> The place of supply for mobile connections under GST is determined by the type of connection. For postpaid connections, it is the billing address of the service recipient. For prepaid connections, it is the location where payment is received or vouchers are sold. If the recharge occurs online, the recipient's recorded location is considered the place of supply. The supplier's location cannot be the place of supply, as this would disrupt the consumption principle and unfairly allocate revenue to states where suppliers are located, rather than where services are consumed.
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