https://www.taxtmi.com/manuals?id=2473 Place of supply for telecommunication services depends on mode of provision: for fixed lines, leased circuits, cables or dish antennas it is the location where the connection or antenna is installed; leased circuits spanning multiple States are apportioned by number of points per State when no contract allocates value; post paid mobile services use the billing address on supplier records; prepaid services supplied via vouchers or agents use the agent's address or the location where prepayment is received; if recipient address is absent, the supplier's location applies; electronic prepayments use the recipient address on supplier records. en-us Fri, 10 Mar 2023 11:54:00 +0530 Wed, 07 Aug 2024 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2473 Place of supply for telecommunication services depends on mode of provision: for fixed lines, leased circuits, cables or dish antennas it is the location where the connection or antenna is installed; leased circuits spanning multiple States are apportioned by number of points per State when no contract allocates value; post paid mobile services use the billing address on supplier records; prepaid services supplied via vouchers or agents use the agent's address or the location where prepayment is received; if recipient address is absent, the supplier's location applies; electronic prepayments use the recipient address on supplier records. Manuals GST Fri, 10 Mar 2023 11:54:00 +0530 https://www.taxtmi.com/manuals?id=2473