Place of provision of service: central rulemaking power determines territorial point of supply irrespective of parties' locations.

The Central Government may, by rules considering the nature and description of services, determine the place of provision of service - including where services are provided, deemed provided, agreed to be provided, or deemed to have been agreed to be provided. Such rules are not invalid merely because the service provider or service receiver, or both, are located outside the taxable territory.

---

---

---