Place of Supply rules allocate tax jurisdiction and determine intra-state or inter-state GST treatment for supplies. Place of Supply rules allocate the taxable jurisdiction for supplies under GST to ensure destination-based taxation, determining whether a supply is intra-state or inter-state. Services present unique challenges due to intangibility, mobility of provider and recipient, shifting billing and modes of delivery, and multi-location performance. Determination uses proxies such as supplier location, recipient location, place of performance, place of consumption, or where benefit flows. The framework separates B2B and B2C treatment: B2B relies on recipient location because of input tax credit, while B2C follows place of consumption.