- 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 for determining the place of supply, could be used for determining the place of supply.
- The same are discussed below:
(a) location of service provider;
(b) the location of service receiver;
(c) the place where the activity takes place/ place of performance;
(d) the place where it is consumed; and
(e) the place/person to which actual benefit flows
284 total views, 2 views today