Section - 12. (1)
The provisions of this section shall apply to determine the place of supply of services
where the location of supplier of services and the location of the recipient of
services is in India.
(2) The place of supply of
services, except the services specified in sub-sections (3)
to (14), ––
(a) made
to a registered person shall be the location of such person;
(b) made
to any person other than a registered person shall be, ––
(i) the
location of the recipient where the address on record exists; and
(ii) the
location of the supplier of services in other cases.
(3) The
place of supply of services, ––
(a)
directly in relation to an immovable property, including services provided by architects,
interior decorators, surveyors, engineers and other related experts or Supplies
in territorial waters. real 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, home stay, 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 related thereto, official, social, cultural, religious or business
function including services provided in relation to such function at such property;
or
(d) any
services ancillary to the services referred to in clauses (a), (b)
and (c), shall be the location at which the immovable property or boat
or vessel, as the case may be,is located or intended to be located:
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