Question 4 - What is the need to have separate rules for place of supply in respect of B2B (supplies to registered persons) and B2C (supplies to unregistered persons) transactions?

Place of supply rules distinguish B2B pass-through input tax credit from B2C final consumption tax allocation.

Separate place-of-supply rules are necessary because B2B supplies operate as a pass-through where tax charged is recoverable by the recipient as input tax credit, making recipient location determinative, whereas B2C supplies are final consumption and the tax paid accrues to the government, requiring rules that identify where consumption occurs.