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    <title>What is the need for the Place of Supply of Goods and Services under GST</title>
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    <description>Place of supply rules allocate the taxable jurisdiction under GST by applying the destination-based consumption principle to identify where a supply is treated as consumed. These rules classify transactions as intra-state or inter-state, determining whether combined State and central taxes apply within a State or whether a single inter-state GST applies, thereby directing tax incidence and revenue allocation to the appropriate taxing authority.</description>
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