Place of supply in case of Certain Notified Services (Where either the supplier or the recipient is located outside India) [ Section 13(13) of IGST Act ] https://www.taxtmi.com/manuals?id=2487 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. en-us Mon, 13 Mar 2023 14:31:00 +0530 Wed, 11 Oct 2023 12:45:00 +0530 TaxTMI RSS Generator Place of supply in case of Certain Notified Services (Where either the supplier or the recipient is located outside India) [ Section 13(13) of IGST Act ] https://www.taxtmi.com/manuals?id=2487 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. Manuals GST Mon, 13 Mar 2023 14:31:00 +0530 https://www.taxtmi.com/manuals?id=2487