<p style="list-style-type:none">???????<span style="font-size:14px"><span style="background-color:white"><span style="color:#333333">Place of supply of services is determined on the basis presumption prescribed under the IGST law. The presumption in case of supplies to registered person is the location of such person. Since the recipient is registered, address of recipient is always there and the same can be taken as place of supply.</span></span></span></p>