Usual place of residence defined for GST: individual's primary dwelling; corporate registered address; telecom billing address determines receiver location. The usual place of residence under GST is the individual's ordinary place of residence or, for non-individuals, the place of incorporation; individuals are located where they spend most of the relevant period and cannot have more than one usual residence. For telecommunication services, the receiver's usual place of residence is the billing address in the service provider's records for the subscriber.