What proxies or assumptions in a transaction can be used to determine the place of supply under GST?

  • 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

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