| 10 PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH |
| 11 Place of supply of goods imported into, or exported from India. |
| 12 Place of supply of services where location of supplier and recipient is in India |
| 13 Place of supply of services where location of supplier or location of recipient is outside India. |
| 14 Special provision for payment of tax by a supplier of online information and database access or retrieval services. |