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of <h1>Understanding Place of Supply for Services in India: Section 12 of IGST Act 2017 Explained</h1> Section 12 of the IGST Act 2017 outlines the determination of the place of supply of services when both the supplier and recipient are located in India. General provisions under Section 12(2) apply if the service does not fall under specific cases in Sections 12(3) to (14). For registered recipients, the place of supply is the recipient's location. For unregistered recipients, it is either the recipient's address if available or the supplier's location. Suppliers must record the state name of unregistered recipients on invoices for certain online services, with penalties for non-compliance under the CGST Act.
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