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    <title>POS - Services in relation to insurance services (within India) [Section 12(13) of IGST Act ]</title>
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    <description>Determination of the Place of Supply for insurance services differentiates recipient status: for registered recipients (B2B) the place of supply is the recipient&#039;s location; for unregistered recipients (B2C) the place of supply is the recipient location as recorded in the supplier&#039;s records, with practical application illustrated by examples of corporate and individual policyholders.</description>
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