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of <h1>Service Location Rules: Performance-based services determined by actual location; remote services based on goods' location; exceptions for temporary imports.</h1> The Place of Provision of Services Rules, 2012, specifies that the location where performance-based services are provided is determined by where the services are actually performed. For services involving goods, the location is where the goods are physically available to the service provider. If services are provided remotely via electronic means, the location is where the goods are situated. An exception exists for goods temporarily imported into India for repairs and re-exported without use. For services requiring the physical presence of an individual, the location is where the service is delivered.
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