Rules for co-location: CBIC clarifies on place of supply

​In case of services delivered overseas from India or from outside the country, the Central Board of Indirect Taxes and Customs (CBIC) said the place of supply will be the location of the recipient, if the location is known. In case the recipient’s location is not readily available in the regular course of business, the place of supply will be the service provider’s location. The same principle will be applied to services provided by courier or mail.