IGST Act 13 — Place of supply of services where location of supplier or location of recipient is outside India.

Provision in 2 Minutes

IGST Act 13 — Place of supply of services where location of supplier or location of recipient is outside India.

This page identifies the official provision architecture and provides a controlled professional interpretation. Local verbatim current text is not asserted until exact source reconciliation is closed.

Paragraph-wise interpretation

• Identify the exact service/goods category before using the general rule.
• Fix supplier and recipient locations from legally reliable records.
• Test every specific override and deeming rule.
• Preserve contract, movement/performance and recipient-location evidence.
• Determine tax head only after place of supply is closed.

Subordinate-law and cross-Act map

• CGST Act and Rules through section 20
• Integrated Tax rate/RCM/ECO notifications
• Customs and FEMA evidence where cross-border
• Relevant GST returns and refund forms

Practical example

A service contract involves parties in different locations. The team identifies the precise service category, tests the specific place-of-supply rule before the general rule, records recipient-location evidence and then selects the tax head.

Evidence and implementation checklist

• Contract/invoice and transaction date
• GSTIN, location and jurisdiction records
• Applicable Act, Rule, notification and circular
• Return/form and portal acknowledgement
• Calculation and reconciliation working
• Management/professional review and contrary authority

Practical Q&A