https://www.taxtmi.com/acts?id=24134 Section 13 determines the place of supply of services where the supplier or recipient is outside India. The general rule is the location of the recipient, subject to the supplier's location where the recipient is not available in the ordinary course of business. Specific rules apply to physically performed services, immovable property services, event-related services, banking and financial services, passenger transport, services on board a conveyance, and online information and database access or retrieval services. The Government may notify services where the place of supply is the place of effective use and enjoyment. en-us Mon, 27 Mar 2017 18:53:16 +0530 Mon, 06 Apr 2026 17:59:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24134 Section 13 determines the place of supply of services where the supplier or recipient is outside India. The general rule is the location of the recipient, subject to the supplier's location where the recipient is not available in the ordinary course of business. Specific rules apply to physically performed services, immovable property services, event-related services, banking and financial services, passenger transport, services on board a conveyance, and online information and database access or retrieval services. The Government may notify services where the place of supply is the place of effective use and enjoyment. Act-Rules GST Mon, 27 Mar 2017 18:53:16 +0530 https://www.taxtmi.com/acts?id=24134