Place of supply of services where location of supplier or location of recipient is outside India. – Section 13(3) of the IGST, 2017 as amended – Performance based service – Import of goods for the purpose of repairs –

Goods and Services Tax – Place of supply of services where location of supplier or location of recipient is outside India. – Section 13(3) of the IGST, 2017 as amended – Performance based service – Im

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