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of <h1>Determining Place of Supply for Banking and Financial Services under Section 13(8)(a) of IGST Act: Key Guidelines</h1> The the determination of the place of supply for banking and financial services under Section 13(8)(a) of the IGST Act. It specifies that services provided by banking or financial institutions to account holders have their place of supply at the location of the service provider. For services not provided to account holders, the place of supply is determined by general provisions under Section 13(2). Custodial services to Foreign Portfolio Investors (FPIs) are not considered services to account holders and are subject to Section 13(2). Examples illustrate the application of these rules, emphasizing the location of the supplier as the place of supply.
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