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Chapter 5 of The Integrated Goods and Services Tax Act, 2017 (Act No. 13) View all Acts

Place Of Supply Of Goods Or Services Or Both
5 (V)

Act Details View Act

The Integrated Goods and Services Tax Act, 2017
13
12-04-2017
The Integrated Goods and Services Tax Act, 2017
An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
Ministry of Finance
Department of Revenue

Sections from Chapter 5 of The Integrated Goods and Services Tax Act, 2017 (Act No. 13)

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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