Place of supply rules for cross-border services set recipient location as the general rule, with detailed service-specific exceptions. Section 13 determines the place of supply of services where the supplier or recipient is outside India. The general rule is the location of the recipient, subject to the supplier's location where the recipient is not available in the ordinary course of business. Specific rules apply to physically performed services, immovable property services, event-related services, banking and financial services, passenger transport, services on board a conveyance, and online information and database access or retrieval services. The Government may notify services where the place of supply is the place of effective use and enjoyment.