Section No. 13 - Place of supply of services where location of supplier or location of recipient is outside India
Notification - Number and Date |
Brief Details |
Amended |
Superseded |
Rescinded |
Remark, If any |
|---|---|---|---|---|---|
04/2019 - Integrated Tax 30.09.2019 |
It notifies the place of supply of R & D services related to pharmaceutical sector; and Maintenance, repair and overhaul service in respect of aircrafts, aircraft engines and other aircraft components or parts. (w.e.f. 01.10.2019);
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