Place of Supply rules determine territorial tax point for cross-border services, including OIDAR and goods-related services.

Place of supply rules fix the territorial tax point when supplier or recipient is outside India: services requiring goods physically available are supplied where performed; remote electronic services on goods are supplied where the goods are located; intermediary and certain financial services are supplied at the supplier's location; goods transportation is supplied at destination (mail or courier uses recipient location); OIDAR services are supplied at recipient location applying seven indicia to deem taxable territory; sectoral rules apply to satellite launch, temporary import for repair, and supplies from job worker premises, attributing supply to the principal.

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