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of <h1>Determining Place of Supply: Account-Linked Services in Mumbai, Non-Account Services in Kullu</h1> When a person from Mumbai avails services from ICICI Bank in Manali, the place of supply depends on the nature of the service. If the service is not linked to the person's account, the place of supply is Kullu, where the service provider is located. Conversely, if the service is linked to the person's account, the place of supply is Mumbai, the location of the recipient as per the supplier's records.
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