What will be the place of supply for mobile connection? Can it be the location of supplier?

The location of supplier of mobile services cannot be
the place of supply as the mobile companies are providing
services in multiple states and many of these services are
inter-state. The consumption principle will be broken if
the location of supplier is taken as place of supply and all
the revenue may go to a few states where the suppliers are
located.
The place of supply for mobile connection would depend on
whether the connection is on postpaid or prepaid basis.
In case of postpaid connections, the place of supply shall be
the location of billing address of the recipient of service.
In case of pre-paid connections, the place of supply shall be
the place where payment for such connection is received or
such pre-paid vouchers are sold. However if the recharge is
done through internet/e-payment, the location of recipient of
service on record shall be the taken as the place of service.