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of <h1>IGST Act Section 13(13) defines place of supply for specific services, focusing on preventing double taxation and ensuring uniformity.</h1> The place of supply for certain notified services under Section 13(13) of the IGST Act, particularly when either the supplier or recipient is outside India. It grants the Central Government residual powers to prevent double taxation or non-taxation and ensure uniform rule application. The place of supply for services like research and development in the pharmaceutical sector, aircraft and ship maintenance, is the recipient's location. It details the conditions for exporting services and provides a comprehensive list of pharmaceutical-related services, including drug development, safety assessment, and clinical trials, specifying their place of supply.
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