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            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.

            <h1>Place of supply for telecommunication services: tax location depends on installation point, billing address, agent address or supplier records.</h1> Place of supply for telecommunication services depends on mode of provision: for fixed lines, leased circuits, cables or dish antennas it is the location where the connection or antenna is installed; leased circuits spanning multiple States are apportioned by number of points per State when no contract allocates value; post paid mobile services use the billing address on supplier records; prepaid services supplied via vouchers or agents use the agent's address or the location where prepayment is received; if recipient address is absent, the supplier's location applies; electronic prepayments use the recipient address on supplier records.

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