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    <title>PLACE OF SUPPLY OF SERVICES UNDER GST REGIME – PART II</title>
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    <description>Section 13 prescribes the place of supply of services where supplier or recipient is outside India: specific rules assign place of supply for services related to goods, immovable property, events, multi state supplies, banking and financial services to account holders, intermediary services, hiring of transport, transportation of goods, passenger transport, on board services, and online information/database access; the Government may notify services where place of supply is the place of effective use and enjoyment; otherwise the place of supply is the recipient&#039;s location, or if unavailable, the supplier&#039;s location.</description>
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