· Services involving fixed line, leased and internet leased circuits, dish antenna etc: - Location of such fixed equipment.
· Post-paid mobile/ internet services: - Location of billing address of the recipient and if the same is not available, location of supplier.
· Pre-paid mobile/ internet/DTH services provided through selling agent/re-seller/distributor: - Address of such selling agent/re-seller/distributor in the records of supplier at the time of supply.
· Pre-paid mobile/ internet/DTH services by any person to final subscriber: Location where pre-payment is received or place of sale of vouchers.
· Pre-paid mobile/ internet/DTH services provided through Electronic Mode (Payment is made through electronic mode): - Location of recipient in records of supplier.
· Any Other Cases: - Address of the recipient in the records of the supplier and if the same is not available, location of supplier.
· If the leased circuit is installed in more than one State: - Each such State in proportion to the value of services provided in each State.
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