Place of supply: data hosting services to overseas cloud providers governed by recipient location, permitting export treatment. Data hosting providers in India supply comprehensive hosting services on a principal-to-principal basis, owning or operating premises and infrastructure and not acting as intermediaries for end users. Such services are not in relation to goods 'made available' by the recipient nor directly in relation to immovable property. Therefore, none of the specific place-of-supply rules for intermediaries, goods made available, or immovable property apply, and the place of supply defaults to the location of the service recipient; if the recipient is outside India, the supply qualifies as export of services subject to export conditions.