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

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... visions of services. Therefore, special provisions 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 [Section 13(3) of IGST Act 2017] Services in relation to immovable property [Section 13(4) of IG .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X