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🚀 New: Section-Wise Filter ✕

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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Place of supply rules differ for goods and services due to tangibility, delivery variability, and multi location effects.</h1> Place of supply rules differ because goods are tangible with ascertainable consumption locations, while services are intangible and raise determination problems: delivery modes change, provider/recipient locations and billing can be altered or mobile, and some services produce effects in multiple jurisdictions, all compounded by evolving technologies and service models.

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