Services directly in relation to immovable property :
The place of supply of services supplied directly in relation to an immovable property, including services supplied in this regard by experts and estate agents, supply of accommodation by a hotel, inn, guest house, club or campsite, by whatever name called, grant of rights to use immovable property, services for carrying out or co-ordination of construction work, including architects or interior decorators, shall be the place where the immovable property is located or intended to be located – section 13(4) of IGST Act.
CBE&C clarification regarding ‘directly in relation to immovable property’ – CBE&C clarification regarding ‘directly in relation to immovable property’ has been discussed in earlier chapter on place of supply of service of goods and services within India. That clarification will apply here also.