Place of supply for online services to unregistered recipients must follow the recipient's State on the tax invoice. Online services supplied to unregistered recipients through a supplier's own digital facility, an electronic commerce operator, or other online platforms require the supplier to record the recipient's State name on the tax invoice, irrespective of the value of supply. That State name is to be treated as the recipient's address on record for determining the place of supply under the IGST rules, so the place of supply is the location of the recipient where the State is recorded. Suppliers must collect the recipient's State details before supply, reflect them in the invoice, and report the place of supply accordingly in outward supply returns.