PLACE OF SUPPLY OF SERVICES [sec (6)] :
I Place of supply of B 2B services- Default rule [Section 6(2)]
The place of supply of B2B services except the exception given below is the location the service recipient.
II Place of supply of B2C (Business to Customer) and B2G (Business to Government) services [Sec 5(3)]
It has prescribed that in default (other than the exceptions given below) the place of supply of service shall be the location of recipient where the address is available on record. If the address is not on record, the place of supply of service shall be the location of service provider.