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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Place of Supply Presumption for B2B Services: Registered Recipient's Location as Default Under IGST Act</h1> In the context of B2B supply of services under the IGST Act, the default presumption for the place of supply is the location of the recipient when the recipient is a registered taxpayer. The recipient's registered address serves as a proxy for determining the place of supply. This presumption facilitates the identification of the supply location, ensuring compliance with GST regulations.