The Contractor provides services to the permanent establishment of GIZ Project "Expansion Renewable Energies in GIZ", B5/2, 4th Floor, Safdarjung Enclave, New Delhi 110029. In accordance with Section 3a, Paragraph 2, Sentence 2 of the German VAT Act (Umsatzsteuergesetz - UStG), the place of supply for VAT purposes is therefore in New Delhi, India.