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of <h1>Section 13(9) of IGST Act 2017 Omitted; New Rules for Place of Supply in Transportation Services Explained.</h1> From October 1, 2023, Section 13(9) of the IGST Act, 2017, which determined the place of supply for services related to the transportation of goods when either the supplier or recipient was outside India, has been omitted. Previously, the place of supply was the destination of the goods. For satellite launch services by ANTRIX Corporation, the place of supply is outside India for international customers, qualifying as an export of service and zero-rated. For domestic customers, the place of supply depends on the recipient's location. Post-omission, the default rule under Section 13(2) applies for determining the place of supply for transportation services.
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