Place of supply of services if location of supplier and recipient of service is in India :
Issue relating to place of supply of services is tricky as there is no physical movement like in case of goods. For this purpose, definition of location of supplier and location of recipient of service are important.
Place of supply in case of export or import of services – IGST Act has made separate provisions in respect of place of supply in case of import and export of services i.e. where the location of the supplier of service or the location of the recipient of service is outside India.
These are discussed in another chapter as there are differences in provisions.