Integrated Goods and Services Tax Act, 2017
Central · 2017
Chapter CHAPTER I
Chapter CHAPTER II
Chapter CHAPTER III
Chapter CHAPTER IV
Chapter CHAPTER V
- S. 10Place of supply of goods other than supply of goods imported into, or exported from India.--
- S. 11Place of supply of goods imported into, or exported from India.--
- S. 12Place of supply of services where location of supplier and recipient is in India.--
- S. 13Place of supply of services where location of supplier or location of recipient is outside India.--
- S. 14Special provision for payment of tax by a supplier of online information and database access or retrieval services.--
- S. 14ASpecial provision for specified actionable claims supplied by a person located outside taxable territory.--