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of <h1>Rule 9: Service Provider Location Determines Place of Provision for Financial, Intermediary, and Short-Term Transport Services.</h1> The Place of Provision of Services Rules, 2012, under Rule 9, specifies that the location of the service provider is considered the place of provision for certain services. These include services provided by banking companies, financial institutions, or non-banking financial companies to account holders, intermediary services, and hiring of transport means other than aircraft and vessels (except yachts) for up to one month. Amendments have been made to these provisions, including the substitution and omission of certain services, as per notifications in 2014 and 2016.
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