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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>To secure uniform implementation of the Goa Goods and Services Tax Act, 2017, the Commissioner of State Taxes directs that the central clarification on place of supply of online services supplied to unregistered recipients apply mutatis mutandis. The central position is to be followed with necessary adaptations in administering the State GST framework, and implementation difficulties may be brought to the Commissioner&#039;s notice.</description>
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      <description>To secure uniform implementation of the Goa Goods and Services Tax Act, 2017, the Commissioner of State Taxes directs that the central clarification on place of supply of online services supplied to unregistered recipients apply mutatis mutandis. The central position is to be followed with necessary adaptations in administering the State GST framework, and implementation difficulties may be brought to the Commissioner&#039;s notice.</description>
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