GST Marks booster MCQ | Place of supply u/s 13 of IGST Act 2017

Are you looking for not just an mcq but also which can make you prepare and revise entire GST. This mcq is designed for just that purpose only. Section 13 of IGST Act, 2017 is about determination of place of supply where either location of supplier or location of recipient is outside India or both are outside India. As per default rule place of supply is location of recipient is address of recipient is available in the ordinary course of business. But if not available then place of supply is location of supplier.