Place of supply for online services to unregistered recipients hinges on the recipient's State name on the tax invoice. Clarification on the place of supply and invoicing requirements for online services supplied to unregistered recipients under the GST framework. The supplier must record the recipient's State name on the tax invoice in cases involving online money gaming, supplies made by or through an electronic commerce operator, and online information and database access or retrieval services, irrespective of value. The recorded State name is deemed to be the address on record of the recipient, so the place of supply is treated as the recipient's location under section 12(2)(b)(i) of the IGST Act rather than the supplier's location.
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 for online services to unregistered recipients hinges on the recipient's State name on the tax invoice.
Clarification on the place of supply and invoicing requirements for online services supplied to unregistered recipients under the GST framework. The supplier must record the recipient's State name on the tax invoice in cases involving online money gaming, supplies made by or through an electronic commerce operator, and online information and database access or retrieval services, irrespective of value. The recorded State name is deemed to be the address on record of the recipient, so the place of supply is treated as the recipient's location under section 12(2)(b)(i) of the IGST Act rather than the supplier's location.
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