Place of supply of services: location follows recipient if registered, otherwise recipient address or supplier when unknown. Default rule: supplies to a registered person have place of supply at the registered person's location; supplies to others have place of supply at the recipient's address on record, and where no such address exists, at the supplier's location. Specific services override the default: immovable-property-related services, lodging and ancillary services are at the property or vessel location (or recipient location if outside India); restaurant, personal grooming and health services are where performed; event admissions and organisation follow event location or recipient location as specified; transportation, passenger, telecommunication, banking, insurance and advertising services have tailored place-of-supply rules and apportionment where services span multiple States/UTs.