Place of Supply rules: notified cross border services treated at recipient location, ensuring uniform application and avoidance of double taxation. 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.