The basic principles of Place of Supply of services when the location of supplier or the location of recipient is outside India, has been drawn largely from the Place of Provision of Services Rules, 2012 (POPS) under erstwhile service tax regime. It has also been mentioned that in order to prevent double taxation or non-taxation of the supply of a service, or for the uniform application of rules, the Central Government shall have the power to notify any description of service or circumstances in which the place of supply shall be the place of effective use and enjoyment of service.
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Nature of Transaction |
Place of Supply of Goods |
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Place of supply of services except below mentioned cases |
Location of the recipient of service |
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Services in respect of Goods which are required to be made physically available If the services performed from remote location by electronic means Services to Individual which require physical presence of such person |
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Where the Immovable property is located or intended to be located |
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Admission to any event Eg: Cultural, educational, entertainment, artistic, sport etc. |
Location where the event is actually held |
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Services referred to above cases is supplied in more than one location including Taxable territory Services referred to above cases is supplied in more than one state or UT |
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Location of supplier of service |
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Services by way transportation of goods other than by way of mail or courier |
Place of destination of such goods |
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Passenger transportation services |
Place where the passenger embarks on the conveyance for continuous journey |
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Services on board conveyance such as vessel, aircraft, motor car, and train in during transportation |
Location of first scheduled point of departure for the journey |
