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14. Special provision for payment of tax by a supplier of online information and database access or retrieval services. Of (IGST)

13. Place of supply of services where location of supplier or location of recipient is outside India. Of (IGST)

12. Place of supply of services where location of supplier of services and recipient is in India. Of (IGST)

11. Place of supply of goods imported into or exported from India. Of (IGST)

10. Place of supply of goods other than supply of goods imported into, or exported from India. Of (IGST)

9. Supplies in territorial waters. Of (IGST)

8. Intra - State supply. Of (IGST)

7. Inter- State supply. Of (IGST)

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The Central Goods and Services Tax Act, 2017
CHAPTER I- PRELIMINARY

2. Definitions.

In this Act, unless the context otherwise requires,-

(86). "place of supply" means the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act;