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of <h1>Place of Supply for Banking Services Determined by Recipient's Location Under Section 12(12) IGST/CGST Act 2017</h1> The determination of the place of supply for banking and financial services under Section 12(12) of the IGST Act and CGST Act 2017 is based on the location of the recipient as per the supplier's records. If the recipient's location is unavailable, the supplier's location is considered. For instance, if a service recipient's location is recorded, that location is used as the place of supply. If not, the supplier's location is used. Examples illustrate scenarios where the recipient's location is in the records, and where it is not, affecting the place of supply accordingly.
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