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of <h1>GST Rules: Determining Place of Supply for Telecom Services in India with Sections on Fixed, Mobile, and Leased Lines</h1> The determination of the place of supply for telecommunication services within India under the GST framework. It specifies that for fixed telecommunication lines, the place of supply is where the line is installed. For mobile connections on a post-paid basis, it is the billing address of the recipient. Prepaid services use the address of the selling agent or where the payment is received. For leased circuits spanning multiple states, the supply is apportioned based on circuit points in each state. Examples illustrate these rules, showing how supply locations are determined in various scenarios.
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