JKNP & ASSOCIATES

Chartered Accountants

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The Place of Provision of Services Rules, 2012.

1. Short title, extent and commencement.

3. Place of provision generally.

4. Place of provision of performance based services.

5. Place of provision of services relating to immovable property.

6. Place of provision of services relating to events.

7. Place of provision of services provided at more than one location.

8. Place of provision of services where provider and recipient are located in taxable territory.

9. Place of provision of specified services.

10. Place of provision of goods transportation services.

11. Place of provision of passenger transportation service.

12. Place of provision of services provided on board a conveyance.

13. Powers to notify description of services or circumstances for certain purposes.

14. Order of application of rules.

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