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

Full Text of the Document

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 -....