Place of supply in case of export or import of goods and services :
♦ Supply of services imported into the territory of India shall be deemed to be a supply of services in the course of inter-State trade or commerce. Thus, IGST will be payable, mostly under reverse charge.
♦ Import of service means supplier out of India, recipient in India and place of supply of service is in India.
♦ Supply of services, when the supplier is located in India and the place of supply is outside India, shall be treated to be a supply of services in the course of inter-State trade or commerce.
♦ Export of service means supplier in India, recipient out of India and place of supply of service is outside India and payment received in foreign exchange.
♦ Specific provisions have been made for place of supply in case of performance based services, services where physical presence of service recipient is required, services directly relating to immovable property, services relating to admission or organisation of events, banking, NBFC and FI services, services of commission agent, hiring means of transport, service of transportation of goods and passengers, services on board a conveyance and Online Information and database access or Retrieval Services (OIDAR).
♦ Except is case of specified services discussed above, the place of supply of services shall be the location of the recipient of service. However, 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.