Place of supply: location of the recipient on supplier records, so the brokerage service is supplied in Goa. Place of supply for a brokerage transaction is the location of the recipient as recorded by the supplier; if the supplier's records show the recipient in Goa, Goa is the place of supply.
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.
Place of supply: location of the recipient on supplier records, so the brokerage service is supplied in Goa.
Place of supply for a brokerage transaction is the location of the recipient as recorded by the supplier; if the supplier's records show the recipient in Goa, Goa is the place of supply.
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