<p style="text-align:justify"><span style="font-size:14px">With respect to an unregistered recipient, the usual place of supply is the location of the recipient. However, in many cases, address of the recipient is not available, in such cases, location of the supplier of services is taken as a proxy for place of supply.</span></p>

<p style="text-align:justify">&nbsp;</p>

<p style="text-align:justify"><span style="font-size:14px"><strong>Note &ndash; </strong>Separate place of supply rules have been prescribed for services provided in relation to immovable property, services by way of organising an event held in multiple states, services supplies on board a conveyance, services by way of transportation of goods and passenger transportation services.</span></p>