Place of supply rules: supplies to unregistered persons use recipient address on invoice as place of supply. A new clause determines that when goods are supplied to a person who is not registered, the place of supply is the location from the recipient's address recorded in the invoice, and where no recipient address is recorded the place of supply is the supplier's location; recording the recipient's State in the invoice shall be deemed recording the address.
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Provisions expressly mentioned in the judgment/order text.
Place of supply rules: supplies to unregistered persons use recipient address on invoice as place of supply.
A new clause determines that when goods are supplied to a person who is not registered, the place of supply is the location from the recipient's address recorded in the invoice, and where no recipient address is recorded the place of supply is the supplier's location; recording the recipient's State in the invoice shall be deemed recording the address.
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