Place of supply rules determine where services are taxed in India, defaulting to recipient location for registered persons. Section 9 sets the place of supply for services within India: defaulting to the recipient's location for registered persons and to the recipient's recorded address (or supplier's location if no record) for unregistered persons, subject to specific rules that allocate supply by service type (immovable property and accommodation, restaurant and personal services, training, events, transportation, telecommunication, financial and insurance services, and multi-State supplies allocated by value).