Determination of Place of supply of services where location of supplier or location of recipient is outside India - Specific Provision - GST Ready Reckoner - GST

..... isions are applicable for specific services. These are provided in sub-section (3) to (5) and sub-section (8) to (13) of section 13 of IGST Act 2017. These services are discussed individually as: Services is related Performance based services [Sectio .....

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Determination of Place of supply of services where location of supplier or location of recipient is outside India - Specific Provision - GST Ready Reckoner - GST

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..... ce [Section 13(11) of IGST Act 2017, read with rule 6 of IGST Rules] Services in relation to Online information and database access or retrieval services (OIDAR) [Section 13(12) of IGST Act 2017] Residual powers of the Central Government [Section 13( .....

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Determination of Place of supply of services where location of supplier or location of recipient is outside India - Specific Provision - GST Ready Reckoner - GST

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