Understanding Section 13(3) IGST Act: Place of Supply Rules for Cross-Border Services and Imported Goods for Repairs.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Place of supply of services where location of supplier or location of recipient is outside India. - Section 13(3) of the IGST, 2017 as amended - Performance based service - Import of goods for the purpose of repairs -....




TaxTMI
TaxTMI