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Section 13 of IGST Act - Place of supply of services where location of supplier or location of recipient is outside India

 

 

Section 13 of Integrated Goods and Services Tax Act 2017 - Place of supply of services where location of supplier or location of recipient is outside India

(1) The provisions of this section shall apply to determine the place of supply of services where the location of the supplier of services or the location of the recipient of services is outside India.

(2) The place of supply of services except the services specified in sub-sections (3) to (13) shall be the location of the recipient of services:
Provided that where the location of the recipient of services is not available in the ordinary course of business, the place of supply shall be the location of the supplier of services.


 

 

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