Question 15 – Draft-Bills-Reports – Place of Supply of Goods and Service – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 15 – Q 15. What will be the place of supply for mobile connection? Can it be the location of supplier? Ans. For domestic supplies: The location of supplier of mobile services cannot be the place of supply as the mobile companies are providing services in multiple states and many of these services are inter-state. The consumption principle will be broken if the location
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