Place of provision of services governs tax jurisdiction: receiver location usually controls, with specified exceptions and reverse charge. The Place of Provision of Services Rules determine taxability by locating where a service is deemed provided: primarily at the location of the service receiver, subject to a hierarchy for determining location (registration premises, business establishment, fixed establishment, establishment most directly concerned, usual residence). Specific rules displace the main rule for performance-based services, immovable property, events, transportation of goods, passenger embarkation, on-board services, and specified services (banking account-holder services, online information services, intermediary services, short-term hire), with reverse charge and rule-sequencing to prevent double taxation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Place of provision of services governs tax jurisdiction: receiver location usually controls, with specified exceptions and reverse charge.
The Place of Provision of Services Rules determine taxability by locating where a service is deemed provided: primarily at the location of the service receiver, subject to a hierarchy for determining location (registration premises, business establishment, fixed establishment, establishment most directly concerned, usual residence). Specific rules displace the main rule for performance-based services, immovable property, events, transportation of goods, passenger embarkation, on-board services, and specified services (banking account-holder services, online information services, intermediary services, short-term hire), with reverse charge and rule-sequencing to prevent double taxation.
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