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The rules outlined in this section deal with the determination of the place of supply of service. These rules apply when the location of the supplier of the service or the location of the recipient of the service is outside India.

The place of supply is important in order to determine whether the supply is an export of services and zero rated, the nature of the supply (interstate/intrastate) and the type of tax to be charged.

The general rule in respect of services for which no specific provision is made for determination of place of supply is that the place of supply is the location of the recipient of the services. Where the location of the recipient is not available, the place of supply is the location of the service provider.

The above rule also applies in respect of goods which are temporarily imported into India and exported with the sole purpose of undertaking repairs or for any treatment or process.

The following table provides