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THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017
CHAPTER V - PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH
Section 10 of IGST Act - Place of supply of goods other than supply of goods imported into, or exported from India
Section 11 of IGST Act - Place of supply of goods imported into, or exported from India
Section 12 of IGST Act - Place of supply of services where location of supplier and recipient is in India
Section 13 of IGST Act - Place of supply of services where location of supplier or location of recipient is outside India
Section 14 of IGST Act - Special provision for payment of tax by a supplier of online information and database access or retrieval services
Section 14A of IGST Act - Special provision for specified actionable claims supplied by a person located outside taxable territory
