POS - Services in relation to an immovable property (within India) [ Section 12(3) of IGST Act ]

Place of supply of immovable property services: determined by property location or apportionment rules, not by supplier location.

Place of supply for services in relation to immovable property under Section 12(3) is the location of the immovable property, boat or vessel or intended location; if outside India, the recipient's location applies. Where property spans multiple States/UTs, supplies are apportioned among States/UTs by contractually determined value or, absent agreement, by Rule 4: lodging by nights stayed, other property services by area, and boats/vessels by time spent in each State/UT as declared by the supplier. CBIC clarifications treat sale of hoarding space as immovable-property supply, advertising-display services as advertising (Section 12(2)), and co-location generally as Hosting/IT services (Section 12(2)), except where only basic space rent is supplied.