Place of supply in case of performance on goods made available by service recipient :
In case of services supplied in respect of goods which 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: the place of supply shall be the location where the services are actually performed – section 13(3)(a) of IGST Act.
Services provided electronically from remote location – When such services are provided from a remote location by way of electronic means, the place of supply shall be the location where goods are situated at the time of supply of service – first proviso to section 13(3)(a) of IGST Act.
Place of supply if goods supplied by recipient are repaired and re-exported – In the case of a service supplied in respect of goods that are temporarily imported into India for repairs and are exported after repairs without being put to any other use in India (i.e. other than that which is required for such repairs), the place of supply of service will be location of recipient of service as per residuary provision contained in section 13(2) of IGST Act- second proviso to section 13(3)(a) of IGST Act.