https://www.taxtmi.com/article/detailed?id=12762 For supplies to unregistered persons the place of supply is the location recorded as the recipient's address on the invoice; absent such recording, the supplier's location applies. If the invoice shows different billing and delivery addresses, the place of supply is the delivery address recorded on the invoice, and suppliers may record the delivery address as the recipient's address to determine the place of supply. en-us Wed, 03 Jul 2024 08:48:48 +0530 Wed, 03 Jul 2024 08:48:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12762 For supplies to unregistered persons the place of supply is the location recorded as the recipient's address on the invoice; absent such recording, the supplier's location applies. If the invoice shows different billing and delivery addresses, the place of supply is the delivery address recorded on the invoice, and suppliers may record the delivery address as the recipient's address to determine the place of supply. Articles Goods and Services Tax - GST Wed, 03 Jul 2024 08:48:48 +0530 https://www.taxtmi.com/article/detailed?id=12762