Place of supply

what is the place of supply for IT enabled services
Replies (3)
Quick Summary
This discussion clarifies the place of supply rules for IT enabled services under Section 12(a) of the IGST Act 2017. For supplies to registered persons, the location of the recipient is key. If the recipient is not registered, the place of supply is generally their address on record, or the supplier's location if no address is available. Examples like call centre services are used to illustrate these principles.

Will you  please elaborate   little bit  in  details  IT  enabled  services .

As per section 12(a) of IGST  act  2017

 1) supply of services made  to registered  person  shall be location of  such  person .

 

  2)  supply  made to other  than  registered  person -

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

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

please  confirm with others also . 

IT enabled services like call centre services
You mean to say if you are providing supply of services to call center then what will be the place of supply ?.

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