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<h1>Special Provisions for Place of Supply under IGST Act 2017: Sections 13(3) to 13(5) & 13(8) to 13(13) Explained.</h1> The determination of the place of supply for services under the IGST Act 2017 includes specific provisions when either the supplier or recipient is located outside India. General provisions are insufficient for all service scenarios, necessitating special provisions outlined in sections 13(3) to 13(5) and 13(8) to 13(13). These cover performance-based services, services related to immovable property, event organization, banking and financial services, intermediary services, transportation services, passenger transport, services on board conveyances, online information and database access or retrieval services, and the residual powers of the Central Government.