Place of supply rules: transportation, advertising and colocation governed by default recipient location principles where service components prevail. Following the amendment omitting the special rule, place of supply for transportation of goods where supplier or recipient is outside India is determined by section 13(2): recipient's location if available, otherwise supplier's location. For advertising: sale or grant of rights in hoarding space is a service related to immovable property with place of supply at the property location; pure display services are advertising services with place of supply under section 12(2). Co-location services that include hosting and IT infrastructure components are treated as IT provisioning services with place of supply at the recipient's location, but pure space-rentals with basic infrastructure are renting of immovable property.