https://www.taxtmi.com/forum/issue?id=118977 Place of supply for fixed-line broadband services is the location where the telecommunication line or connection is installed; if supplier and installation site are in the same State the supply is intra State and attracts CGST and SGST. A deeming fiction that may treat a directing party as deemed recipient does not change the place of supply outcome, but invoicing the directing party in a different State can cause input tax credit mismatches; practical options include invoicing the actual receiver or treating the directing party as intermediary and addressing its commission and ITC separately. en-us Mon, 12 Feb 2024 16:30:18 +0530 Fri, 24 Jan 2025 10:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118977 Place of supply for fixed-line broadband services is the location where the telecommunication line or connection is installed; if supplier and installation site are in the same State the supply is intra State and attracts CGST and SGST. A deeming fiction that may treat a directing party as deemed recipient does not change the place of supply outcome, but invoicing the directing party in a different State can cause input tax credit mismatches; practical options include invoicing the actual receiver or treating the directing party as intermediary and addressing its commission and ITC separately. Discussion-Forum GST Mon, 12 Feb 2024 16:30:18 +0530 https://www.taxtmi.com/forum/issue?id=118977