Place of provision of service

“On-line information and database access or retrieval” means providing data or information, retrievable or otherwise, to any person, in electric form through a computer network.(Section 65(75) of Finance Act)

In my opinion, Website Development Service does not come within the purview of "Online information and Database access or retrieval Service", Therefore Rule 9 of POPS will not be applicable.

Thereby Rule 3 (Place of Provision generally) will apply. i.e. POPS shall be location of Recipient of Service. So in the instant case, POPS will be USA.