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<h1>Place of Supply rules allocate GST by locating consumption, determining intrastate or interstate tax treatment and jurisdiction.</h1> Place of Supply rules under GST determine the taxable jurisdiction by locating the place of consumption using the destination principle, deciding whether a supply is intra-state and attracts state plus central GST components or is inter-state and attracts the integrated GST treatment, thereby allocating tax to the appropriate administering jurisdiction.
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