Place of supply of services — cross-border
Workflow in 2 Minutes
Apply section 13, identify intermediary/OIDAR/performance/property/event rules and preserve foreign-counterparty evidence.
Decision sequence
- Freeze the relevant date and legal entity/registration.
- Classify the supply, product, service, machine or process.
- Apply the parent Act and exact special rule before the general rule.
- Map rate/exemption/RCM/ECO/cess and connected form.
- Reconcile books, customs/production/location evidence and portal data.
- Prepare exception log, reviewer sign-off and litigation note.
Worked control example
A service contract involves parties in different locations. The team identifies the precise service category, tests the specific place-of-supply rule before the general rule, records recipient-location evidence and then selects the tax head.
Evidence pack
- Executed contract / purchase order
- Invoice and tax head
- GSTIN and location evidence
- Shipping/customs/SEZ or machine records
- Rate/notification and computation sheet
- Returns, challans and acknowledgements
- Review note and source archive
Practical Q&A
What is the first control?
Fix the transaction, manufacture or import date and identify the legally relevant locations, product/service classification and liable person.
What is the minimum evidence file?
Act/Rule/notification sources, contract and invoice, location or production evidence, calculation, return/form acknowledgement and reviewer approval.
Can a portal result determine the law?
No. Portal treatment is operational evidence; the Act, Rules, notifications and binding judgments govern.