https://www.taxtmi.com/acts?id=23126 Place of supply rules treat the location of the recipient as the default place of supply where the supplier or recipient is outside India, with the supplier's location as fallback when the recipient's location is not available. Specific exceptions specify supply where services are actually performed (including goods made physically available or services requiring the recipient's presence), where immovable property or events are located, supplier location for certain financial, intermediary and short term transport hire services, destination rules for goods transportation, embarkation or first departure points for passenger and on board services, and OIDAR rules deeming recipient location based on two qualifying indicia. en-us Mon, 28 Nov 2016 10:57:38 +0530 Tue, 29 Nov 2016 16:41:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23126 Place of supply rules treat the location of the recipient as the default place of supply where the supplier or recipient is outside India, with the supplier's location as fallback when the recipient's location is not available. Specific exceptions specify supply where services are actually performed (including goods made physically available or services requiring the recipient's presence), where immovable property or events are located, supplier location for certain financial, intermediary and short term transport hire services, destination rules for goods transportation, embarkation or first departure points for passenger and on board services, and OIDAR rules deeming recipient location based on two qualifying indicia. Act-Rules Bill Mon, 28 Nov 2016 10:57:38 +0530 https://www.taxtmi.com/acts?id=23126