https://www.taxtmi.com/article/detailed?id=7415 Place of supply rules treat certain services (banking, intermediary, short term transport hire) as supplied at the location of the supplier; intermediaries now include facilitators of goods or services. OIDARS are treated as supplied at the recipient's location, with a deeming fiction using indicia (recipient address, payment card issuance, billing address, IP address, bank location, SIM country code, fixed line location) to establish presence in the taxable territory. Non resident suppliers of OIDARS can be liable to pay IGST under a forward charge. en-us Tue, 16 May 2017 06:46:55 +0530 Tue, 16 May 2017 06:46:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7415 Place of supply rules treat certain services (banking, intermediary, short term transport hire) as supplied at the location of the supplier; intermediaries now include facilitators of goods or services. OIDARS are treated as supplied at the recipient's location, with a deeming fiction using indicia (recipient address, payment card issuance, billing address, IP address, bank location, SIM country code, fixed line location) to establish presence in the taxable territory. Non resident suppliers of OIDARS can be liable to pay IGST under a forward charge. Articles Goods and Services Tax - GST Tue, 16 May 2017 06:46:55 +0530 https://www.taxtmi.com/article/detailed?id=7415