https://www.taxtmi.com/acts?id=24723 Separate place-of-supply rules are necessary because B2B supplies operate as a pass-through where tax charged is recoverable by the recipient as input tax credit, making recipient location determinative, whereas B2C supplies are final consumption and the tax paid accrues to the government, requiring rules that identify where consumption occurs. en-us Mon, 03 Apr 2017 16:52:01 +0530 Mon, 03 Apr 2017 16:52:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24723 Separate place-of-supply rules are necessary because B2B supplies operate as a pass-through where tax charged is recoverable by the recipient as input tax credit, making recipient location determinative, whereas B2C supplies are final consumption and the tax paid accrues to the government, requiring rules that identify where consumption occurs. Act-Rules Bills Mon, 03 Apr 2017 16:52:01 +0530 https://www.taxtmi.com/acts?id=24723