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Home Acts & Rules GST Acts INTEGRATED GOODS AND SERVICES TAX ACT, 2017 Chapters List Chapter V PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH This
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Section 13 - Place of supply of services where location of supplier or location of recipient is outside India. - INTEGRATED GOODS AND SERVICES TAX ACT, 2017

Extract

..... namely:- (a) services supplied in respect of goods which are required to be made physically available by the recipient of services to the supplier of services, or to a person acting on behalf of the supplier of services in order to provide the services: Provided that when such services are provided from a remote location by way of electronic means, the place of supply shall be the location where goods are situated at the time of supply of services: 1[Provided further that nothing contained in this clause shall apply in the case of services supplied in respect of goods which are temporarily imported into India for repairs or for any other treatment or process and are exported after such repairs or treatment or process without being put to a .....

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Section 13 - Place of supply of services where location of supplier or location of recipient is outside India. - INTEGRATED GOODS AND SERVICES TAX ACT, 2017

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..... o in sub-section (3) or sub-section (4) or sub-section (5) are supplied in more than one State or Union territory, the place of supply of such services shall be taken as being in each of the respective States or Union territories and the value of such supplies specific to each State or Union territory shall be in proportion to the value for services separately collected or determined in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed. (8) The place of supply of the following services shall be the location of the supplier of services, namely:- (a) services supplied by a banking company, or a financial institution, or a non-banking financ .....

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Section 13 - Place of supply of services where location of supplier or location of recipient is outside India. - INTEGRATED GOODS AND SERVICES TAX ACT, 2017

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..... on services shall be the place where the passenger embarks on the conveyance for a continuous journey. (11) The place of supply of services provided on board a conveyance during the course of a passenger transport operation, including services intended to be wholly or substantially consumed while on board, shall be the first scheduled point of departure of that conveyance for the journey. (12) The place of supply of online information and database access or retrieval services shall be the location of the recipient of services. Explanation.-For the purposes of this sub-section, person receiving such services shall be deemed to be located in the taxable territory, if any two of the following non-contradictory conditions are satisfied, namely: .....

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Section 13 - Place of supply of services where location of supplier or location of recipient is outside India. - INTEGRATED GOODS AND SERVICES TAX ACT, 2017

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