<h1>New Rules Define Tax Jurisdictions for Services Based on Location, Replacing Old Export/Import Regulations.</h1> The Place of Provision of Services Rules, 2012, introduced by the Ministry of Finance, aims to determine the taxing jurisdiction for services based on their provision location, marking a shift from a specified service list to a negative list system. These rules replace previous export and import service taxation regulations and are crucial for cross-border service providers and those with operations in Jammu and Kashmir. The guidance paper outlines the rules' framework, emphasizing the principle that services should be taxed in the jurisdiction of consumption. It includes detailed criteria for determining service provision locations, covering various scenarios and service types to prevent double taxation or non-taxation.