Q 452. 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 [ As per FAQ on GST published by NACEN ] 566…

This content is for annual and Semi Annual members only.
Log In Register