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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>GST Rules: Place of Supply for Mobile Services Depends on Postpaid, Prepaid, or International Connections</h1> The place of supply for mobile connections under GST depends on whether the service is postpaid or prepaid. For postpaid connections, it is the billing address of the recipient. For prepaid connections, it is the location where payment is received or vouchers are sold; if recharged online, it is the recipient's recorded location. For international telecom services, the place of supply is the recipient's location. The location of the supplier cannot be the place of supply for domestic services, as this would disrupt the consumption principle and concentrate revenue in a few states.
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