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Place of provision of specified services

Place of provision of specified services

The place of provision of following services shall be the location of the service provider:-

(a) Services provided by a banking company, or a financial institution, or a nonbanking financial company, to account holders;(b) Online information and database access or retrieval services;(c) Intermediary services;

(d) Service consisting of hiring of means of transport, upto a period of one month.

Place of provision of goods transportation services

The place of provision of services of transportation of goods, other than by way of mail or courier, shall be the place of destination of the goods: Provided that the place of provision of services of goods transportation agency shall be the location of the person liable to pay tax.

Place of provision of passenger transportation service

The place of provision in respect of a passenger transportation service shall be the place where the passenger embarks on the conveyance for a continuous journey.

Place of provision of services provided on board a conveyance

Place of provision of services provided on board a conveyance during the course of a passenger transport operation, including services intended to be wholly or substantially consumed while on board, shall be the first scheduled point of departure of that conveyance for the journey.

Powers to notify description of services or circumstances for certain purposes

In order to prevent double taxation or non-taxation of the provision of a service, or for the uniform application of rules, the Central Government shall have the power to notify any description of service or circumstances in which the place of provision shall be the place of effective use and enjoyment of a service.

Order of application of rules

Notwithstanding anything stated in any rule, where the provision of a service is, prima facie, determinable in terms of more than one rule, it shall be determined in accordance with the rule that occurs later among the rules that merit equal consideration.

Place of provision of specified services

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