Article 21 of the GCC Common VAT Agreement sets out special rules for determining the place of supply for certain services. It mandates that for specific categories, the place of supply is the location where the service is actually performed. This rule applies to three distinct groups: firstly, all restaurant, hotel, and catering services. Secondly, it covers cultural, artistic, sport, educational, and recreational services. Thirdly, it applies to services linked to transported goods when supplied by a taxable supplier in one Member State to a non-taxable customer in another, thereby clarifying the tax jurisdiction for these specific B2C supplies.