Place of supply for mobile services: billing address for postpaid; payment location or recorded recipient address for prepaid. Place of supply for mobile connections follows the consumption principle, not supplier location. Postpaid connections: place of supply is recipient's billing address. Prepaid connections: place of supply is where payment is received or vouchers are sold, except that internet/e payment recharges use the recipient location on record as the place of supply.
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.
Place of supply for mobile services: billing address for postpaid; payment location or recorded recipient address for prepaid.
Place of supply for mobile connections follows the consumption principle, not supplier location. Postpaid connections: place of supply is recipient's billing address. Prepaid connections: place of supply is where payment is received or vouchers are sold, except that internet/e payment recharges use the recipient location on record as the place of supply.
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