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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 inta .....

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ress could be changed, billers address could be changed, repair or maintenance of software could be changed from onsite to online; banking services were earlier required customer to go to the bank, now the customer could avail service from anywhere; .....

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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 .....

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