Section 13 - Place of supply of services where location of supplier or location of recipient is outside India.

Place of supply rules determine tax jurisdiction for cross-border services, prioritising recipient location with listed exceptions.

The place of supply of services where either supplier or recipient is outside India is generally the recipient's location, or the supplier's if the recipient's is not ordinarily available. Specific exceptions designate the place of supply as the location where services are performed (including goods related and presence required services), the location of immovable property, the event venue for cultural/entertainment/other events, or the supplier's location for banking/financial, intermediary and specified transport hire services. Online information and database services are located at the recipient's location subject to prescribed indicators, and rules address multi location supplies and allocation of value among States or Union territories.