Zero rated supply
Click to download Section 16
Special provision for payment of tax by a supplier of online information and database access or retrieval services
Click to download Section 14
Refund of integrated tax paid on supply of goods to tourist leaving India
Click to download Section 15
Place of supply of services where location of supplier or location of recipient is outside India
Click to download Section 13
Place of supply of services where location of supplier and recipient is in India
Click to download Section 12
Place of supply of goods imported into, or exported from India
Click to download Section 11
Place of supply of goods other than supply of goods imported into, or exported from India
Click to download Section 10
Supplies in territorial waters
Click to download Section 9
Intra-State supply
Click to download Section 8
Inter-State supply
Click to download Section 7
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