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.
Nature of Transaction
Place of Supply of Goods
Place of supply of services except below mentioned cases
Location of the recipient of service
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
Where the Immovable property is located or intended to be located
Admission to any event
Eg: Cultural, educational, entertainment, artistic, sport etc.
Location where the event is actually held
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
Location of supplier of service
Services by way transportation of goods other than by way of mail or courier
Place of destination of such goods
Passenger transportation services
Place where the passenger embarks on the conveyance for continuous journey
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
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