https://www.taxtmi.com/article/detailed?id=7411 Section 10 sets the place of supply for cross-border services: default to the recipient's location, failing which the supplier's location, with key exceptions. International freight on exports to recipients outside India is not taxable. Services are treated as supplied where actually performed in cases where goods must be physically made available, where services are provided from remote locations linked to goods, or where recipient presence matters. Immovable-property services follow property location; event services follow event location; multi-location supplies use greatest-proportion or value-based allocation. Banking, financial, intermediary, and transport-hire services use supplier location; goods transport uses destination; passenger transport uses embarkation point. en-us Sat, 13 May 2017 08:31:00 +0530 Sat, 13 May 2017 08:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7411 Section 10 sets the place of supply for cross-border services: default to the recipient's location, failing which the supplier's location, with key exceptions. International freight on exports to recipients outside India is not taxable. Services are treated as supplied where actually performed in cases where goods must be physically made available, where services are provided from remote locations linked to goods, or where recipient presence matters. Immovable-property services follow property location; event services follow event location; multi-location supplies use greatest-proportion or value-based allocation. Banking, financial, intermediary, and transport-hire services use supplier location; goods transport uses destination; passenger transport uses embarkation point. Articles Goods and Services Tax - GST Sat, 13 May 2017 08:31:00 +0530 https://www.taxtmi.com/article/detailed?id=7411