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of <h1>Rules for Determining Place of Supply for Services Under IGST Act: Key Exceptions and General Guidelines Explained</h1> The statutory provisions outline the rules for determining the place of supply for services when either the supplier or recipient is located outside India, as per the Integrated Goods and Services Tax Act, 2016. Generally, the place of supply is the recipient's location, unless specified otherwise. Exceptions include services related to immovable property, events, or transportation, where the place of supply is where the service occurs. For banking, intermediary, and short-term transport services, the supplier's location is considered. Online services are taxed based on the recipient's location if certain conditions are met. The government may adjust rules to prevent double taxation or non-taxation.
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