Place of supply rules for cross-border services determine tax jurisdiction based on service category and specified IGST provisions. Determination of the place of supply for cross-border services under the IGST Act relies on specific rules that assign tax jurisdiction by service ... Summary
Place of supply rules for cross-border services determine tax jurisdiction based on service category and specified IGST provisions.
Determination of the place of supply for cross-border services under the IGST Act relies on specific rules that assign tax jurisdiction by service category. Distinct provisions govern performance-based services; immovable property-related services; event admission and organisation; banking, financial, intermediary and transport hire services; transport and passenger transportation; services on board a conveyance; OIDAR services; and residual Central Government powers for unspecified services.
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