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<h1>Place of Supply rules: notified cross border services treated at recipient location, ensuring uniform application and avoidance of double taxation.</h1> Section 13(13) empowers the Government to notify services for determining the place of supply to avoid double taxation. The notification treats certain cross border services - notably specified pharmaceutical R&D activities and maintenance/repair/overhaul of aircraft and ships - as supplied at the recipient's location when the supplier is in the taxable territory and contractual and export of services conditions are met.