alleryStart learning →Ordinary services to an unregistered person: place of supply is recipient's location if
Athe supplier asks for it
Binvoice is above a limit
Can address is on record
Dpayment is made online
Answer & Solution
Correct answer: C. an address is on record
Section 12(2)(b) uses the recipient's location where his address is on record and otherwise the supplier's location.
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