https://www.taxtmi.com/manuals?id=1808 Place of Supply rules allocate the taxable jurisdiction for supplies under GST to ensure destination-based taxation, determining whether a supply is intra-state or inter-state. Services present unique challenges due to intangibility, mobility of provider and recipient, shifting billing and modes of delivery, and multi-location performance. Determination uses proxies such as supplier location, recipient location, place of performance, place of consumption, or where benefit flows. The framework separates B2B and B2C treatment: B2B relies on recipient location because of input tax credit, while B2C follows place of consumption. en-us Mon, 07 Jan 2019 17:43:00 +0530 Fri, 11 Jan 2019 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1808 Place of Supply rules allocate the taxable jurisdiction for supplies under GST to ensure destination-based taxation, determining whether a supply is intra-state or inter-state. Services present unique challenges due to intangibility, mobility of provider and recipient, shifting billing and modes of delivery, and multi-location performance. Determination uses proxies such as supplier location, recipient location, place of performance, place of consumption, or where benefit flows. The framework separates B2B and B2C treatment: B2B relies on recipient location because of input tax credit, while B2C follows place of consumption. Manuals GST Mon, 07 Jan 2019 17:43:00 +0530 https://www.taxtmi.com/manuals?id=1808