Notwithstanding the provisions of Article 29 of this Decree-Law, the place of supply in special cases shall be as follows:

1. If the Recipient has a place of residence in an Applying State and is registered for the tax purposes therein, the place of supply shall be the place of residence of the Recipient.

2. If the Recipient is a Person practicing the Business and has a place of residence in the State, and the supplier does not have a place of residence in the State, the place of supply shall be in the State.

3. In case of the supply of Services related to Goods, such as the Services of installation related to Goods supplied by others, the place of supply shall be the place where such Services are performed.

4. If the supply is leasing means of transport to a lessee who is a Untaxable Person in the State and does not have a Tax Registration Number in an Applying State; the place of supply shall be the place where such means of transport are made available to the lessee.

5. In case of the supply of restaurant, hotel, and food and drink catering services; the place of supply shall be the place where such Services are actually performed.

6. In case of the supply of any cultural, artistic, sporting or educational Services or any similar Services; the place of supply shall be the place where such services are performed.

7. In case of the supply of Services related to a real property, as determined by the Executive Regulations of this Decree-Law, the place of supply shall be the place where such real property is located.

8. In case of the supply of transport Services [or transport-related services] ^[G1], the place of supply shall be where the transport starts. The Executive Regulations of this Decree-Law shall determine the place of supply of transport services if the trip includes more than one stop.