Section 12(11)(c) in The Integrated Goods and Services Tax Act, 2017

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Union of India - Subsection

Section 12(11)(c) in The Integrated Goods and Services Tax Act, 2017

(c)in cases where mobile connection for telecommunication, internet service and direct to home television services are provided on pre-payment basis through a voucher or any other means,-

(i)through a selling agent or a re-seller or a distributor of subscriber identity module card or re-charge voucher, be the address of the selling agent or re-seller or distributor as per the record of the supplier at the time of supply; or

(ii)by any person to the final subscriber, be the location where such prepayment is received or such vouchers are sold;

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Union of India - Subsection

Section 12(11)(c) in The Integrated Goods and Services Tax Act, 2017