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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 Insurance Services: Section 12(13) IGST & CGST Acts Explained for Registered and Unregistered Recipients.</h1> The determination of the place of supply for insurance services under Section 12(13) of the IGST and CGST Acts is outlined based on whether the recipient is registered or unregistered. For registered recipients (B2B), the place of supply is their location. For unregistered recipients (B2C), it is the location of the recipient as per the supplier's records. For example, if a registered company in Haryana insures assets through a company in Uttar Pradesh, the place of supply is Haryana. Conversely, for an unregistered individual in Punjab obtaining insurance from a Delhi company, the place of supply is the individual's address in Punjab.

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