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of <h1>Understanding Place of Supply Rules in Section 13 of IGST Act 2017 for International Service Transactions</h1> Section 13 of the Integrated Goods and Services Tax Act, 2017, outlines the place of supply for services when either the supplier or recipient is located outside India. Generally, the place of supply is the recipient's location unless specified otherwise. Exceptions include services related to immovable property, events, and passenger transport, where the location is determined by the property's location, event venue, or embarkation point, respectively. Certain services, such as banking and intermediary services, are based on the supplier's location. The government may adjust rules to prevent double taxation or non-taxation.
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