Determination of Place of supply of Services where location of supplier and recipient in India - Specific Provision [ Section - 12(3) to 12(14) of IGST Act ]

Place of supply rules determine tax jurisdiction for specified service categories under the IGST framework.

Specific statutory rules determine the place of supply for services where both supplier and recipient are in India, supplementing general provisions. The law prescribes tailored place of supply rules for discrete service categories, including immovable property and vessel services; restaurant and personal care services; training and performance appraisal; admission to events; event organisation; goods and passenger transportation; on board services; telecommunication; banking, financial and stock broking; insurance; and advertisement services to government.