04 October 2017
As per Sec 9 the place of supply for Mobile connection for telecommunication, internet on post paid basis is the Address of seller , reseller or distributor as per the record of supplierAddress of seller , reseller or distributor .
Now suppose I am in Jaipur and my telephone service provider is in Mumbai so he will charge CGST and SGST on his services
can i take the input of such CGST and SGST for paying the outward tax liability in Rajasthan State.