Section 12(2) in The Integrated Goods and Services Tax Act, 2017
(2)The place of supply of services, except the services specified in sub-sections (3) to (14),-(a)made to a registered person shall be the location of such person;(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.
