Chapter 5 — Place of Supply of Goods or Services or Both

Chapter in 2 Minutes

• This chapter groups sections 10, 11, 12, 13, 14, 14A of the Integrated Goods and Services Tax Act, 2017.
• Use the provision map below and then follow each section into Rules, Forms, notifications and practical workflows.

Section-by-section map

1. Section 10 — Place of supply of goods other than supply of goods imported into, or exported from India
2. Section 11 — Place of supply of goods imported into, or exported from India
3. Section 12 — Place of supply of services where location of supplier and recipient is in India
4. Section 13 — Place of supply of services where location of supplier or location of recipient is outside India
5. Section 14 — Special provision for payment of tax by a supplier of online information and database access or retrieval services
6. Section 14A — Special provision for specified actionable claims supplied by a person located outside taxable territory

Practical questions to ask

• What factual trigger decides which section in this chapter applies?
• What was the operative wording on the transaction/order date?
• Which Rule, Form or notification changes the implementation?
• What evidence would an officer or appellate forum expect?