Place of Provision

Description of RuleConditionsPlace of performance of Service
General Rule (Rule 3)
Performance based servicesServices requiring physical delivery of goodsLocation where the services are actually performed.
(Rule 4)Provision from a remote Location electronically on goodsActual location of the goods and not the place of performance
Services requiring physical presence of an individualPlace of actual performance of service
In relation to immovable property (Rule 5)Place where the immovable property is located or intended to be located.
Service relating to events (Rule 6)Place where event is held
Performance at more than one place wherein part performance in taxable territory (Rule 7)Place in taxable territory where maximum performance has taken place
Both service provider and receipient of service are located in taxable territory (Rule 8)Location of receipient of service
Specified Services (Rule9):Location of the service provider
Services of transportation of goods, other than by way of mail or courier (Rule 10)Place of destination of the goods
Goods transport agency (Rule 10)Location of the person liable to pay tax
Passenger transportation service (Rule 11)Place where passenger embarks on the conveyance for a continuous journey
Services provided on board a conveyance during the course of a passenger transport operation (Rule 12)First scheduled point of departure of that conveyance for the journey