fix: do not check gst category for setting Place of supply (backport #2772)

[mergify[bot]]

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This is an automatic backport of pull request #2772 done by Mergify.

_{Huly®: IC-2901}

[mergify[bot]]

Cherry-pick of d5555d25f9e13013985b2741514fd1d1c3719dc7 has failed:

On branch mergify/bp/version-14-hotfix/pr-2772
Your branch is up to date with 'origin/version-14-hotfix'.

You are currently cherry-picking commit d5555d25.
  (fix conflicts and run "git cherry-pick --continue")
  (use "git cherry-pick --skip" to skip this patch)
  (use "git cherry-pick --abort" to cancel the cherry-pick operation)

Unmerged paths:
  (use "git add <file>..." to mark resolution)
    both modified:   india_compliance/gst_india/utils/__init__.py

no changes added to commit (use "git add" and/or "git commit -a")

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