POS - Services in relation to hiring of means of transport including yachts but excluding aircrafts and vessels (Where either the supplier or the recipient is located outside India) [ Section 13(8)(c) ]

Place of supply for short-term yacht hire: treated at the supplier's location when supply crosses international borders.

Place of supply for hiring means of transport including yachts (excluding aircraft and vessels) for up to one month is the location of the supplier where either the supplier or recipient is outside India; hires exceeding one month or hires of aircraft or vessels are governed by the general place of supply provisions.