Provisions of ‘place of supply’ within India and in course of imports and exports :
| Nature of service | Place of supply service in case of transaction within India | Place of supply of service in case of transaction during import or export |
| Directly related to immovable property, lodging or accommodation for functions | Location of immovable property or boat or vessel. If immovable property or boat or vessel is located outside India, then location of recipient of service shall be place of supply. If in more than one States or UT, then in proportion- section 12(3) of IGST Act | Parallel provision in section 13(4) of IGST Act. |
| Parallel provision in section 13(4) of IGST Act. | Location where service is provided – section 12(4) of IGST Act. Place | Place where service is actually performed – section 13(3) of IGST Act |