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    <title>Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients</title>
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    <description>Where online or digital services are supplied to unregistered recipients, suppliers must record the name of the State of the recipient on the tax invoice; that recorded State shall be deemed the address on record for the recipient and the place of supply shall be the recipient&#039;s location. This rule applies irrespective of value to OIDAR services, online money gaming and all services supplied over electronic networks, whether supplied via the supplier&#039;s own platform or through an electronic commerce operator; suppliers must collect State details and report the place of supply in FORM GSTR-1/1A.</description>
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    <pubDate>Wed, 15 Jan 2025 00:00:00 +0530</pubDate>
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      <title>Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients</title>
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      <description>Where online or digital services are supplied to unregistered recipients, suppliers must record the name of the State of the recipient on the tax invoice; that recorded State shall be deemed the address on record for the recipient and the place of supply shall be the recipient&#039;s location. This rule applies irrespective of value to OIDAR services, online money gaming and all services supplied over electronic networks, whether supplied via the supplier&#039;s own platform or through an electronic commerce operator; suppliers must collect State details and report the place of supply in FORM GSTR-1/1A.</description>
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      <pubDate>Wed, 15 Jan 2025 00:00:00 +0530</pubDate>
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