Place of supply rules determine taxable location: recipient default with detailed exceptions and OIDAR location criteria. Place of supply rules treat the location of the recipient as the default place of supply where the supplier or recipient is outside India, with the supplier's location as fallback when the recipient's location is not available. Specific exceptions specify supply where services are actually performed (including goods made physically available or services requiring the recipient's presence), where immovable property or events are located, supplier location for certain financial, intermediary and short term transport hire services, destination rules for goods transportation, embarkation or first departure points for passenger and on board services, and OIDAR rules deeming recipient location based on two qualifying indicia.