Place of supply of services where the location of the supplier or the location of the recipient is outside India

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....he location of the recipient of service: PROVIDED that in case the location of the recipient of service is not available in the ordinary course of business, the place of supply shall be the location of the supplier of service. (3) The place of supply of the following services shall be the location where the services are actually performed, namely:- (a) services supplied in respect of goods that are required to be made physically available by the recipient of service to the supplier of service, or to a person acting on behalf of the supplier of service in order to provide the service: PROVIDED that when such services are provided from a remote location by way of electronic means, the place of supply shall be the location where goods ....

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....ub-sections (3), (4), or (5) is supplied at more than one location, including a location in the taxable territory, its place of supply shall be the location in the taxable territory where the greatest proportion of the service is provided. (7) Where the services referred to in sub-sections (3), (4), (5) or (6) are supplied in more than one State, the place of supply of such services shall be taken as being in each of the States in proportion to the value of services so provided in each State as ascertained from the terms of the contract or agreement entered into in this regard or, in absence of such contract or agreement, on such other reasonable basis as may be prescribed in this behalf. (8) The place of supply of following services sh....