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Chapter 104: Place of Supply
Critical provisions determining where supply is made
3 Sections~3h 45m0/3 Completed
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10
Section 10: Place of supply of goods (domestic)
POS for goods within India
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12
Section 12: Place of supply of services (both in India)
POS when both supplier and recipient in India
advancedhigh relevance60m
13
Section 13: Place of supply of services (cross-border)
POS when one party is outside India
advancedhigh relevance55m