Section 12(2)(b) in The Integrated Goods and Services Tax Act, 2017

[Cites 0, Cited by 1] [Section 12(2)] [Section 12] [Entire Act]

Union of India - Subsection

Section 12(2)(b) in The Integrated Goods and Services Tax Act, 2017

(b)made to any person other than a registered person shall be,-

(i)the location of the recipient where the address on record exists; and

(ii)the location of the supplier of services in other cases.