https://www.taxtmi.com/acts?id=24133 Default rule: supplies to a registered person have place of supply at the registered person's location; supplies to others have place of supply at the recipient's address on record, and where no such address exists, at the supplier's location. Specific services override the default: immovable-property-related services, lodging and ancillary services are at the property or vessel location (or recipient location if outside India); restaurant, personal grooming and health services are where performed; event admissions and organisation follow event location or recipient location as specified; transportation, passenger, telecommunication, banking, insurance and advertising services have tailored place-of-supply rules and apportionment where services span multiple States/UTs. en-us Mon, 27 Mar 2017 18:52:55 +0530 Wed, 02 Aug 2023 17:34:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24133 Default rule: supplies to a registered person have place of supply at the registered person's location; supplies to others have place of supply at the recipient's address on record, and where no such address exists, at the supplier's location. Specific services override the default: immovable-property-related services, lodging and ancillary services are at the property or vessel location (or recipient location if outside India); restaurant, personal grooming and health services are where performed; event admissions and organisation follow event location or recipient location as specified; transportation, passenger, telecommunication, banking, insurance and advertising services have tailored place-of-supply rules and apportionment where services span multiple States/UTs. Act-Rules GST Mon, 27 Mar 2017 18:52:55 +0530 https://www.taxtmi.com/acts?id=24133