Understanding Place of Provision Rules 2012: How Service Location Affects Taxation Under Finance Act 1994

The Place of Provision of Services Rules, 2012, established by the Central Government under the Finance Act, 1994, define the location for taxation purposes of various services. These rules specify that the place of provision is generally the service recipient's location, with exceptions for services related to goods, immovable property, events, and transportation. Specific rules apply to services provided by financial institutions, intermediaries, and online services, among others. The rules aim to prevent double taxation and ensure uniform application by allowing the government to notify specific circumstances or services where the place of provision is determined differently.

---

---

---