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    <title>A person from Mumbai goes to Kullu-Manali and takes some services from ICICI Bank in Manali. What will be the place of supply?</title>
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    <description>Place of supply for banking services depends on account linkage: if not linked to the recipient&#039;s account, the place of supply is the supplier&#039;s location (Kullu); if linked to the recipient&#039;s account, the place of supply is the recipient&#039;s recorded location (Mumbai).</description>
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