1. Service provided in respect of goods which are required to be made physically available to the supplier by the recipient of service in order to provide services (not applicable in case goods are made available to supplier only for repair).
Example: ABC from China wants YYY from India to pack their goods (which ABC will send to YYY) and send them back. In this case though the location of recipient is outside India but it will not be export as place of performance of service is in INDIA.
2. Services supplied to an individual, represented either as the recipient of services or a person acting on behalf of the recipient, which require the physical presence of the recipient or the person acting on his behalf, with the supplier for the supply of services.
3. The place of supply of services supplied by way of admission to, or organisation of a cultural, artistic, sporting, scientific, educational or entertainment event, or a celebration, conference, fair, exhibition or similar events, and of services ancillary to such admission or organisation, shall be the place where the event is actually held.This transaction will be chargeable to tax as it is performed in India.
Example: GGG from Europe hired an agency from India to organise an art event in Delhi.
Note: All above cases are applicable only when Supplier is from India and recipient is from outside India.
Source: IGST ACT, 2017
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