Taxable services provided from outside India treated as performed or received in India when linked to local property, use, or digital supply. Rule 3 classifies services provided from outside India and received in India as taxable where they relate to immovable property in India, where they fall within an enumerated list and are therefore treated as performed in India (with partly performed services treated as performed in India and valued under the Act's valuation framework), or where they are received by a recipient located in India for use in business; provisos treat certain electronic supplies linked to goods or immovable property in India as performed in India and condition taxability on location of tangible goods during use.