What proxies or assumptions in a transaction can be used to determine the place of supply

What proxies or assumptions in a transaction can be used to determine the place of supply
Question 3
Bill
Place of Supply of Goods and Service
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 3. What proxies or assumptions in a transaction can be used to determine the place of supply?
Ans. The various element involved in a transaction in services can be used as proxies to determine the place of supply. An assumption or proxy which gives more appropriate result than others

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