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10 PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH
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11 Place of supply of goods imported into, or exported from India.
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12 Place of supply of services where location of supplier and recipient is in India
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13 Place of supply of services where location of supplier or location of recipient is outside India.
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14 Special provision for payment of tax by a supplier of online information and database access or retrieval services.
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