What is the default presumption for place of supply in respect of unregistered recipients

What is the default presumption for place of supply in respect of unregistered recipients
Question 9
Bill
Place of Supply of Goods and Service
FAQ on GST dated 21.9.2016 based on Draft Model GST
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 t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =