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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 BACK