GST Marks booster MCQ | Place of Supply | S 12 | IGST

Determination of place of supply u/s 12 of IGST Act is applicable only when location of supplier and location of recipient are both in India. In general place of supply is the registered place of recipient. But where recipient is not registered then place of supply is address on record of recipient. If address on record is not available then place of supply is location of supplier.