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Section – 14 : Special provision for payment of tax by a supplier of online information and database access or retrieval services
01/16/1900

14. (1) On supply of online information and database access or retrieval services by any [...]

Section – 13 : Place of supply of services where location of supplier or location of recipient is outside India
01/16/1900

13. (1) The provisions of this section shall apply to determine the place of supply [...]

Section – 12 : Place of supply of services where location of supplier and recipient is in India
01/16/1900

12. (1) The provisions of this section shall apply to determine the place of supply [...]

Section – 11 : Place of supply of goods imported into, or exported from India
01/16/1900

11. The place of supply of goods,— (a) imported into India shall be the location [...]

Section – 10 : Place of supply of goods other than supply of goods imported into, or exported from India
01/16/1900

10. (1) The place of supply of goods, other than supply of goods imported into, [...]

Section – 9 : Supplies in territorial waters
01/16/1900

9. Notwithstanding anything contained in this Act,— (a) where the location of the supplier is [...]

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