With reference to GST law, determine the place of supply with reasons in the following independent circumstances: Ms. Rani of Delhi visited Jaipur Law University (Rajasthan) and paid her college fees by purchasing a dema

Section 12(12) of the IGST Act, 2017 provides that the place of supply of banking and other financial services, including stock broking services to any person is the location of the recipient of services in the records of the supplier of services. However, if the location of recipient of services is not available in the records of the supplier, the place of supply is the location of the supplier of services. Therefore, in the present case, since the location of recipient is not available in the records of the supplier, the place of supply is the location of the supplier of services, i.e., Jaipur (Rajasthan).