Determination of Place of supply of services where location of supplier or location of recipient is outside India - Specific Provision - GST Ready Reckoner - GST

Determination of Place of supply of services where location of supplier or location of recipient is outside India - Specific Provision The general provisions do not appropriately cover all situations of provisions of 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] Services in relation to admission to or organization of events etc. [Section 13(5) of IGST Act 2017] Banking and financial services, Intermediary services and hiring of means of transport [Section 13(8) of IGST Act 2017] Services in relation to Transportation services [Section 13(9) of IGST Act 2017] Passenger transportation services [Section 13(10) of IGST Act 2017] Services on Board a conveyance [Section 13(11) of IGST Act 2017, read with rule 6 of IGST Rules] Services in relation to Online information and database access or retrieval services (OIDAR) [Section 13(12) of IGST Act 2017] Residual powers of the Central Government [Section 13(13) of IGST Act 2017]