The place of supply of services in cases directly relating to immovable property or lodging in boat or vessel within India :
In following cases, the place of supply of services shall be the location at which the immovable property or boat or vessel is located or intended to be located – section 12(3) of IGST Act.
(a) Directly 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 related therewith, 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).
Where the immovable property or boat or vessel is located in more than one State or Union Territory, the supply of service shall be treated as made in each of the States or Union Territories in proportion to the value for services separately collected or determined, in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed – Explanation to section 12(3) of IGST Act.
Place of supply shall be location of service recipient if immovable property outside India – If the \location of the immovable property or boat or vessel is located or intended to be located outside India, the place of supply shall be the location of the recipient – proviso to section 12(3) of IGST Act.
Thus, even if immovable property is located outside India, if the location of service recipient is in India, IGST will be payable.
Location of boat or vessel is relevant only in case of lodging accommodation.