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<h1>IGST Act 2017, Section 12: Rules for Determining Service Supply Location for Registered and Unregistered Persons in India</h1> The Integrated Goods and Services Tax Act, 2017, Section 12, outlines the determination of the place of supply for services within India. Generally, the place of supply for services to registered persons is their location, while for unregistered persons, it is either the recipient's address on record or the supplier's location. Specific rules apply for services related to immovable property, lodging, events, transportation, telecommunication, banking, insurance, and advertising. For immovable property services, the location is where the property is situated. For events, the supply location is where the event occurs. Telecommunications' supply location varies based on service type and payment method.