Chapter V — Place Of Supply Of Goods Or Services Or Both

Section 14A — Special provision for specified actionable claims supplied by a person located outside taxable territory

Integrated Goods and Services Tax Act, 2017 · Preview

[ 14A. Special provision for specified actionable claims supplied by a person located outside taxable territory. —(1) A supplier of online money gaming as defined in clause (80B) of section 2 of the…