Place of supply of services

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..... ocation of the recipient where the address on record exists, and (ii) the location of the supplier of services in other cases. (4) The place of supply of services, - (a) in relation to an immovable property, including services provided by architects, interior decorators, surveyors, engineers and other related experts or estate agents, any service provided by way of grant of rights to use immovable property or for carrying out or co-ordination of construction work, or (b) by way of lodging accommodation by a hotel, inn, guest house, homestay, club or campsite, by whatever name called and including a house boat or any other vessel, or (c) by way of accommodation in any immovable property for organizing any marriage or reception or matters rel .....

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..... the event is actually held or where the park or such other place is located. (8) The place of supply of services provided by way of- (a) organization of a cultural, artistic, sporting, scientific, educational or entertainment event including supply of service in relation to a conference, fair, exhibition, celebration or similar events, or (b) services ancillary to organization of any of the above events or services, or assigning of sponsorship of any of the above events, to (i) a registered person, shall be the location of such person; (ii) a person other than a registered person, shall be the place where the event is actually held. Explanation.- Where the event is held in more than one State and a consolidated amount is charged for supply .....

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..... rcraft, train or motor vehicle, shall be the location of the first scheduled point of departure of that conveyance for the journey. (12) The place of supply of telecommunication services including data transfer, broadcasting, cable and direct to home television services to any person shall- (a) in case of services by way of fixed telecommunication line, leased circuits, internet leased circuit, cable or dish antenna, be the location where the telecommunication line, leased circuit or cable connection or dish antenna is installed for receipt of services; (b) in case of mobile connection for telecommunication and internet services provided on post-paid basis, be the location of billing address of the recipient of services on record of the sup .....

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