Place of Supply – Telecommunication Services [Section 12(11)]
## Place of Supply – Telecommunication Services [Section 12(11) of IGST Act]
This covers data transfer, broadcasting, cable, DTH, internet services, and similar telecommunication services.
### Rules
(a) Fixed/Leased Line, Cable, DTH, Internet (fixed line):
Place of Supply = Location where the line/equipment is installed for receiving the services.
(b) Mobile/Internet on Post-Paid basis:
Place of Supply = Billing address of recipient on records of the supplier.
(c) Mobile/Internet on Pre-Paid basis:
Mode of Pre-payment
Place of Supply
Sold through selling agent / re-seller / distributor (via voucher / re-charge)
Address of such agent/distributor/re-seller as per supplier's records
Sold by any other person
Location where pre-payment is received or voucher is sold
Pre-payment through internet (e-recharge)
Location of recipient on records of the supplier; if address not on record -> location of the supplier
### Key Point
Always distinguish: fixed line vs mobile, and within mobile, post-paid vs pre-paid, and within pre-paid, mode of purchase.
Worked example
### Example 1
Example 1: A DTH connection installed at a house in Bhopal.
Place of Supply = Bhopal (MP)
### Example 2
Example 2: Post-paid mobile bill issued by Airtel to a customer whose billing address is Lucknow.
Place of Supply = Lucknow (UP)
### Example 3
Example 3: A prepaid recharge voucher is sold by a local distributor in Jaipur (per supplier records).
Place of Supply = Jaipur (Rajasthan)
### Example 4
Example 4: A subscriber in Kolkata recharges his prepaid SIM online via the supplier's app; the address on record is Kolkata.
Place of Supply = Kolkata (West Bengal)
⚠️ Common exam mistakes
Treating leased line/fixed line same as mobile – different rule (installation location).
Not differentiating between pre-paid via distributor vs e-recharge via internet.
Forgetting that for post-paid, billing address governs.
Missing the supplier's location fallback for online recharge without address.
Bare-Act text Section 12(11) · IGST Act, 2017 · click to expand
Section 12(11) of IGST Act, 2017 – The place of supply of telecommunication services including data transfer, broadcasting, cable and direct to home television services to any person shall, – (a) in case of services by way of fixed telecommunication line, leased circuits, internet leased circuit, cable or dish antenna, be the location where the telecommunication line, leased circuit or cable connection or dish antenna is installed for receipt of services; (b) in case of mobile connection for telecommunication and internet services provided on post-paid basis, be the location of billing address of the recipient of services on the record of the supplier of services; (c) in cases where mobile connection for telecommunication, internet service and direct to home television services are provided on pre-payment basis through a voucher or any other means, – (i) through a selling agent or a re-seller or a distributor of subscriber identity module card or re-charge voucher, be the address of the selling agent or re-seller or distributor as per the record of the supplier at the time of supply; or (ii) by any person to the final subscriber, be the location where such pre-payment is received or such vouchers are sold; (d) in other cases, be the address of the recipient as per the records of the supplier of services and where such address is not available, the place of supply shall be location of the supplier of services.