POS - Services in relation to telecommunication services (within India) [Section 12(11) of IGST Act ]

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....cuit or cable connection or dish antenna. The location where the telecommunication line, leased circuit or cable connection or dish antenna is installed for receipt of services. Explanation : where the leased circuit is installed in more than one State or Union territory in the absence of contract/ agreement (Rule 6 of IGST 2017) by Notification No. 04/2018 - Integrated Tax w.e.f. January 01, 2019 * In case of supply of services relating to a leased circuit where the leased circuit is installed in more than one State or Union territory and where the location of supplier and the recipient is in India. * A consolidated amount is charged for supply of such services, shall be taken as being in each of the respective States or Union terri....

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....upplier at the time of supply. * by any person to the final subscriber. The location where such prepayment is received or such vouchers are sold. (d) In other cases, not covered in (a), (b) and (c) above. * If address of the recipient on the records of the supplier of services. * If address of the recipient not available in the records of the supplier of services, then location of supplier of services. 2. Pre-paid service is availed or the recharge is made through * Internet banking, or * other electronic mode of payment. The location of the recipient of services on the record of the supplier of services shall be the place of supply of such services. Examples:- Example 1:- Mr. Murti registered in Guwahati, has availed land....