value in case of Proportionate multiple States 12. Telecommunication involving fixed line, Services services circuits, dish etc: Location of such fixed equipment Internet post-paid Mobile/ services: Location of billing address of the recipient of pre-paid voucher: Place of Sale sale of such vouchers cases: Address of the Other recipient in records For the rest of the services other than those specified above, the default provision has been prescribed as under: Default rule for the services other than the 12 specified services S. Description of Place of Supply No. Supply 1. B2B Location of such registered person B2CWhere the address on record exists:Location of the recipient Other cases: Location of the supplier of Place of supply of services where location of supplier OR location of recipient is outside India [Section 13] In respect of the following categories of services, the place of supply is determined with reference to a proxy; rest of the services are governed by the default provision.
Proportionate value in case of multiple States 12. Telecommunication Services involving fixed line, services circuits, dish etc: Location of such fixed equipment Mobile/ Internet post-paid services: Location of billing address of the recipient Sale of pre-paid voucher: Place of sale of such vouchers Other cases: Address of the recipient in records For the rest of the services other than those specified above, the default provision has been prescribed as under: Default rule for the services other than the 12 specified services S. Description of Place of Supply No. Supply 1. B2B Location of such registered person B2CWhere the address on record exists:Location of the recipient Other cases: Location of the supplier of Place of supply of services where location of supplier OR location of recipient is outside India [Section 13] In respect of the following categories of services, the place of supply is determined with reference to a proxy; rest of the services are governed by the default provision.