https://www.taxtmi.com/notifications?id=130953 Notification under section 13(13) IGST fixes the place of supply as the location of the recipient for specified pharmaceutical research and development services supplied from taxable to non taxable territory, subject to contract between provider and recipient and fulfilment of export of services conditions except one excluded sub clause; it likewise fixes the place of supply as the recipient's location for maintenance, repair or overhaul services related to aircraft and to ships supplied for business use. en-us Mon, 30 Sep 2019 00:00:00 +0530 Thu, 03 Jun 2021 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=130953 Notification under section 13(13) IGST fixes the place of supply as the location of the recipient for specified pharmaceutical research and development services supplied from taxable to non taxable territory, subject to contract between provider and recipient and fulfilment of export of services conditions except one excluded sub clause; it likewise fixes the place of supply as the recipient's location for maintenance, repair or overhaul services related to aircraft and to ships supplied for business use. Notifications GST Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=130953