Place of Supply of services to Determine Taxability in GST

Place of supply of services in case of Domestic Supplies [Section12]
(Where the location of supplier of services and the  recipient of services is in India)
Default provision has been prescribed as under:
Sn.	Description of Supply	Place of Supply
1	B2B	Location of such Registered Person
2	B2C	(i) Location of the recipient where the address on record exists, and (ii) Location of the supplier of services in other cases

Taxable Event in GST

Under GST Tax is on supply of goods or services,or both.

Whenever there is supply taxable even occurs.