Place of Provision of services Rules, 2012

Place of Provision of Services Rules, 2012

Rule No.	Place of Provision of Services	Rule (Place of Provision of service)
14	Order of application of rules	When Provision of service prima facie determinable in terms of more than one rule, The rule that occurs later Shall Apply.
3	Generally	Location of the Recipient; Provided: - When location of receiver not available than location of service provider.
4	Performance based	(a) As per Location of Goods :-  For Services for goods that are required to be made physically available by the recipient to the provider of services- Where the services are actually performed Provided:- When service provided from remote location by electronic means- Where goods are situated at time of provision. This sub-rule Shall NOT APPLY when goods temporarily IMPORTED into India FOR:- 1.    Repairs 2.    Reconditioning 3.    Re-engineering FOR EXPORT. Example of such services: - Repairs, Storage, Courier, Testing, repair of Software etc.
		(b) As per Physical presence of Receiver :- For services provided to individual  which requires the physical presence of the receiver with the provider of services- where the services are actually performed Example of such services:- Plastic Surgery, Photography etc.
5	Relating to Immovable property	Where the immovable property is located or intended to be located
6	Relating to Events	Where the Event is Actually Held
7	Provided at more than one location	Location in the taxable territory where the greatest proportion of service is provided
8	Provider & Recipient located in taxable territory	Location of the recipient of Service
9	Specified Services	For following services Location of Service provider 1.  Provided by Banking co., FI, NBFC to Account holders. 2.  Online information & Database access or retrieval services. 3.  Intermediary Services. 4.  Hiring of means of transportation up to a period of 1 Month.
10	Goods Transportation services	Place of Destination of Goods Provided transportation other than by Mail or Courier. Provided place of provision shall be the location of person liable to pay tax.
11	Passenger Transportation Services	Place where the passenger embarks on the conveyance for a continuous journey.
12	Provided on board a conveyance	The first Scheduled point of departure of that conveyance of the journey.

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