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of <h1>Draft IGST Act 2016: Determining Place of Supply for Services in India Based on Supplier and Recipient Locations</h1> The statutory provisions under the Draft Integrated Goods and Services Tax Act, 2016, specify the place of supply for services when both the supplier and recipient are located in India. Generally, for services to registered persons, the place of supply is the recipient's location. For unregistered persons, it is either the recipient's location (if available) or the supplier's location. Specific rules apply for services related to immovable property, lodging, events, transportation, telecommunication, banking, insurance, and advertising, with the place of supply determined based on the nature of the service and contractual agreements. These provisions ensure clarity in taxation by defining jurisdictional boundaries for service supply.
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