place of supply means the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act;
place of supply means the place of supply as referred to in Chapter-V of the Integrated Goods and Services Tax Act, 2017, (No. 13 of 2017.);
place of supply means the place of supply as referred to in Chapter V of the
More Definitions of place of supply
place of supply means the Member State in which the underlying supply of goods or services takes place;
place of supply means the port or other readily identifiable geographical area specified in the Confirmation Note which is the Point of Delivery.
place of supply. : means the port or other readily identifiable geographical location specified in the Agreement, wherein or adjacent to which the Point of Delivery is located;
place of supply means the port or other readily identifiable geographical area specified in the Confirmation wherein or adjacent to which is the Point of Delivery.
place of supply means the place of s u pply a s referre d to in Ch ap t er V of t h e Integrated Goods and Services Tax Act;
place of supply means the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act; (87) “prescribed’’ means prescribed by rules made under this Act on the recommendations of the Council; (88) “principal” means a person on whose behalf an agent carries on the business of supply or receipt of goods or services or both; (89) “principal place of business” means the place of business specified as the principal place of business in the certificate of registration; (90) “principal supply” means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary; (91) “proper officer” in relation to any function to be performed under this Act, means the Commissioner or the officer of the State tax who is assigned that function by the Commissioner; (92) “quarter” shall mean a period comprising three consecutive calendar months, ending on the last day of March, June, September and December of a calendar year; (93) “recipient” of supply of goods or services or both, means— (a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration; (b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and (c) where no consideration is payable for the supply of a service, the person to whom the service is rendered,
place of supply means the place of s u pply as referred to in Ch apter V of the Integrated Goods and Services Tax Act;