https://www.taxtmi.com/acts?id=22574 Different treatment of the place of supply is necessary because B2B supplies are pass-through events where taxes paid are recoverable as input tax credit by the recipient, so recipient location generally determines taxing rights, while B2C supplies are final consumption and taxes collected accrue to the government, requiring place of supply rules to identify where consumption occurs. en-us Thu, 22 Sep 2016 18:27:53 +0530 Thu, 22 Sep 2016 18:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22574 Different treatment of the place of supply is necessary because B2B supplies are pass-through events where taxes paid are recoverable as input tax credit by the recipient, so recipient location generally determines taxing rights, while B2C supplies are final consumption and taxes collected accrue to the government, requiring place of supply rules to identify where consumption occurs. Act-Rules Bills Thu, 22 Sep 2016 18:27:53 +0530 https://www.taxtmi.com/acts?id=22574