<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">Place of supply of IT/ITES services is the location of the recipient in terms of section 12 and 13 of the IGST Act, 2017. However, if the recipient is not registered and his address is not available on the records of the supplier, the place of supply would be the location of the supplier.</span></span></p>