<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">Location of the recipient of service is defined in section 2(14) of the IGST Act. A recipient of services is treated as located outside India if his place of business where he receives services is outside India or, if he does not have a place of business, his usual place of residence is outside India.</span></span></p>