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The Integrated Goods and Services Tax Act, 2017
Chapter V
Place of Supply of Goods or Services or Both
Section No.
Particulars
10
Place of supply of goods other than supply of goods imported into, or exported from India
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
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