A person from Mumbai goes to Kullu-Manali and takes some services from ICICI Bank in Manali. What will be the place of supply?

If the service is not linked to the account of person,
place of supply shall be Kullu i.e. the location of the supplier
of services. However if the service is linked to the account
of the person, the place of supply shall be Mumbai, the
location of recipient on the records of the supplier.