Place of supply

Indirect Taxation

As per sec 12(11) telecommunication services... For pre paid mobile connection the POS if it is supplied to the selling agent, reseller distributor... Is the address of the selling agent. And if the prepaid services payment made through internet banking / electronic mode is location of the recipient... Can anyone explain clearly? And what if services are provided by the agent but the payment is done through electronic mode what is the POS here ?

Jashvanth.K

CA Inter

★ 11K+

14-Feb-25 07:12

263

Answers (1)

Best Answer

If payment is made through online then POS will be address of recipient only. If recharge is done through selling agent and payment is made to selling agent then POS would be address of selling agent.

Shiva Teja

Faculty

14-Feb-25 21:46