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[Cites 0, Cited by 0] [Section 12(11)] [Section 12] [Entire Act]

Union of India - Subsection

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

(d)in other cases, be the address of the recipient as per the records of the supplier of services and where such address is not available, the place of supply shall be location of the supplier of services: