IGST_Act_2017
Section / Rule Number
Content
10 PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH
11 Place of supply of goods imported into, or exported from India.
12 Place of supply of services where location of supplier and recipient is in India
13 Place of supply of services where location of supplier or location of recipient is outside India.
14 Special provision for payment of tax by a supplier of online information and database access or retrieval services.
14A Special provision for specified actionable claims supplied by a person located outside taxable territory
test
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