Place of Provision of Services Rules:

          • Provision for prescribing conditions for determination of place of provision of repair service carried out on temporarily imported goods, to be omitted.

          • Intermediary of goods to be given the same treatment as is given to intermediary of services.

          • Vessels (excluding yachts) and aircraft to be excluded from Rule 9(d); hiring of vessels or aircrafts, irrespective of whether short term or long term, will be covered by the general rule, which is place of location of the service receiver.

           [The above changes to have effect from 1st October 2014]

 

See: Place of Provision of Services Rules, 2012 [As amended]

Place of provision rules: location of the service receiver governs hiring of vessels or aircraft and intermediary treatment aligns. Amendments remove a prescribed condition for determining the place of provision for repair services on temporarily imported goods, align intermediaries of goods with intermediaries of services, and exclude vessels (excluding yachts) and aircraft from a specified exception so that hiring such vessels or aircraft is governed by the general rule that the place of provision is the location of the service receiver.