GST: Place of Supply for Cross-Border Services under IGST

Determining tax liability for services that cross international borders can be highly complex. This course simplifies Section 13 of the Integrated Goods and Services Tax (IGST) Act, helping you confidently identify the place of supply when either the service provider or the recipient is located outside India. By reading through these structured text lessons, you will gain a clear, practical understanding of how cross-border services are taxed under the Indian GST framework, protecting your business or clients from compliance errors. What you'll learn: Understand the foundational definitions of import and export of services under GST; Apply the general rule of Section 13 to determine the place of supply; Identify specific exceptions under Section 13, including performance-based and location-based services; Analyze the rules for Online Information Database Access and Retrieval (OIDAR) services in the digital economy; Determine the place of supply for intermediary and banking services; Practice applying these legal provisions to real-world business scenarios through written case studies. The course begins with core legal terminology and foundational concepts before walking you step-by-step through the general rules and specific exceptions of Section 13. You will read detailed explanations of legal provisions and analyze practical written examples to solidify your understanding. This introductory course is designed for beginners, tax aspirants, accountants, and business owners looking to grasp cross-border GST rules without any prior advanced tax knowledge. Start reading today to demystify international service taxation under the IGST Act.