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Why are place of supply provisions different in respect of goods and services

Question 2 - Draft-Bills-Reports - Place of Supply of Goods and Service - Goods and Services Tax - Question 2 - Q 2. ? Ans. Goods being tangible do not pose any significant problems for determination of their place of consumption. Services being intangible pose problems w.r.t determination of place of supply mainly due to following factors: (i) The manner of delivery of service could be altered easily. For example telecom service could change from mostly post-paid to mostly pre-paid; billing add .....

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not mandatory and even the service recipient may receive service while on the move. The location of billing could be changed overnight; (iv) Sometime the same element may flow to more than one location, for example, construction or other services in respect of a railway line, a national highway or a bridge on a river which originate in one state and end in the other state. Similarly a copy right for distribution and exhibition of film could be assigned for many states in single transaction or an .....

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