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Determination of Place of supply of services where location of supplier or location of recipient is outside India - Specific Provision
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....f services. Therefore, special provisions are applicable for specific services. These are provided in sub-section (3) to (5) and sub-section (8) to (13) of section 13 of IGST Act 2017. These services are discussed individually as: * Services is related Performance based services [Section 13(3) of IGST Act 2017] * Services in relation to immovable property [Section 13(4) of IGST Act 2017] * ....