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of <h1>Determining Place of Supply for Services Under IGST Act 2017: Section 13(2) Focus on Supplier or Recipient Outside India</h1> The the determination of the place of supply for services under the IGST Act 2017 when the supplier or recipient is outside India. Section 13(2) specifies that if a service does not fall under specific provisions (sections 13(3) to 13), the place of supply is the recipient's location if available, otherwise the supplier's location. Clarifications are provided for advertising and data hosting services, indicating the place of supply as the recipient's location outside India. Examples illustrate situations where services provided to or from foreign entities are governed by these general provisions, emphasizing the recipient's location as the determining factor.
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