Determination of Place of supply of services where location of supplier or location of recipient is outside India - General Provision [section 13(2) of IGST Act]
Place of Supply
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Place of supply of services: default to recipient's location for cross border supplies, affecting export treatment. The default rule for cross border services not covered by specific provisions assigns the place of supply to the recipient's location when that location ... Summary
Place of supply of services: default to recipient's location for cross border supplies, affecting export treatment.
The default rule for cross border services not covered by specific provisions assigns the place of supply to the recipient's location when that location is available; if not available, the place of supply is the supplier's location. This residual general provision determines whether a service is treated as supplied outside India (and thus may qualify as export of services) and has been applied in administrative clarifications for advertising and data hosting services supplied to foreign recipients.
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