a) Residuary Rule
i) The Place of Supply shall be the location of the recipient of services. Provided that where the location of the recipient of services is NOT available in the ordinary course of business, the place of supply shall be the location of the supplier of services.
b) Performance based Services
i) Services supplied in respect of goods which are required to be made physically available by the recipient of services to the supplier of services, or to a person acting on behalf of the supplier of services in order to provide the services.
ii) Services related to an individual represented either as the recipient of services or a person acting on behalf of the recipient, which require the physical presence of the recipient or the person acting on his behalf, with the supplier for the supply of services.
Place of Supply shall be the location where the services are actually performed.
Provided that when such services are provided from a remote location by way of electronic means, the place of supply shall be the location where goods are situated at the time of supply of services. Example - Through Team Viewer etc.
Provided further that nothing contained in this clause shall apply in the case of services supplied in respect, of goods which are temporarily imported into India for repairs and are exported after repairs without being put to any other use in India, than that which is required for such repairs.
c) Immovable Property Linked Services
In case of services supplied directly in relation to an immovable property, including services supplied in this regard by experts and estate agents, supply of accommodation by a hotel, inn, guest house, club or campsite, by whatever name called, grant of rights to use immovable property, services for carrying out or coordination of construction work, including that of architects or interior decorators, - Place of Supply shall be the place where the immovable property is located or intended to be located.
d) Event Admission and Event Linked Services
In case of services supplied by way of admission to, or organisation of a cultural, artistic, sporting, scientific, educational or entertainment event, or a celebration, conference, fair, exhibition or similar events, and of services ancillary to such admission or organisation.
Place of Supply shall be the place where the event is actually held.
e) Multiple Location
Where any services referred to in (b), (c), (d) is supplied at more than one location, including a location in the taxable territory.
Place of Supply shall be the location in the taxable territory.
f) Multiple State
Where the services referred to in (b), (c), (d) are supplied in more than one State or U.T.
Place of Supply of such services shall be taken as being in each of the respective such supplies specific to each of the respective States or U.T. and the value of such supplies specific to each State or U.T. shall be in proportion to the value for services separately collected or determined in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed.
g) Specified Services
i) Services supplied by a banking company, or a financial institution, or a non-banking financial company, to Account Holders ;
ii) Intermediary Services ;
iii) Services consisting of hiring of means of transport, including yachts but excluding aircrafts and vessels upto a period of one month.
Place of Supply shall be the location of the supplier of services.
h) Transportation of Goods
In case of services of transportation of goods, other than by way of mail or courier.
Place of Supply shall be the place of destination of such goods.
i) Passenger Transportation Service
In respect of passenger transportation services
Place of Supply shall be the place where the passenger embarks on the conveyance for a continuous journey.
i) On Board Services
In case of services provided on board a conveyance during the course of a passenger transport operation, including services intended to be wholly or substantially consumed while on board.
Place of Supply shall be the first scheduled point of departure of that conveyance for the journey.
j) Online Information and Database Access or Retrieval Services (OIDAR)
In case of OIDAR services, Place of Supply shall be the location of the recipient of services.
Explanation - For the purpose of (j), person receiving such services shall be deemed to be located in the taxable territory, if any two of the following non - contradictory conditions are satisfied, namely -
i) The location of address presented by the recipient of services through internet is in the taxable territory.
ii) The credit card or debit card or store value card or charge card or smart card or any other card by which the recipient of services settles payment has been issued in the taxable territory.
iii) The billing address of the recipient of services is in the taxable territory.
iv) The internet protocol address of the device in which the account used for payment is maintained is in the taxable territory.
v) The bank of the recipient of services in which account used for payment is maintained is in the taxable territory.
vi) The country code of the Subscriber Identity Module Card (SIM Card) used by the recipient of services in of taxable territory.
vii) The location of the fixed landline through which the service is received by the recipient is in the taxable territory.
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