POS - Services in relation to immovable property (Where either the supplier or the recipient is located outside India) [Section 13(4) of the IGST Act]

Place of supply for immovable property services is the property's location; apportioned across States by nights, area or time.

Services supplied directly in relation to immovable property (including experts, estate agents, accommodation, rights to use property, construction coordination, architects and interior decorators) have their place of supply at the location of the immovable property. If supplied in more than one State/Union territory, the supply is treated as made in each such State/Union territory and the value is apportioned between them according to contractually determined values or, absent a contract, by rule 8 read with rule 4. Allocation methods: accommodation by nights, other property services by area, and vessel accommodation by time.