Ans. Section 9 of the Revised Model IGST Law lays down the principles for identifying the place of supply of services in case of certain specified services. In respect of services other than the specified services the place of supply of service would be as under
- (a) Where the service is provided to registered person, the place of supply shall be the
location of such person
- (b) Where the service is provided to a person other than registered person, the place of supply shall be - (i) location of the recipient where the address on record exists (ii) location of the supplier of services in other cases.