Last updated at Dec. 16, 2024 by Teachoo
According to Section 11 of Integrated Goods and Service Tax Act, 2017:
The place of supply of goods,––
Chapter V - Place of Supply of Goods or Services (Section 10 to 14)
Section 11 IGST - Place of supply of goods imported into, or exported from India You are here
Section 12 IGST - Place of supply of services where location of supplier and recipient is in India
Section 13 IGST - Place of supply of services where location of supplier or location of recipient is
Section 14 IGST - Special provision for payment of tax by a supplier of online information
About the Author
CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.