Question 9 – Draft-Bills-Reports – Place of Supply of Goods and Service – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 9 – Q 9. What is the default presumption for place of supply in respect of unregistered recipients? Ans. In respect of unregistered recipients, the usual place of supply is location of recipient. However in many cases, the address of recipient is not available, in such cases, location of the supplier of services is taken as proxy for place of supply. – Statuto
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