(1) Subject to the provisions of section 10, supply of goods, where the location of the supplier and the place of supply are in-

A registered person who has paid integrated tax on a supply considered by him to be an inter-State supply, but which is subsequently held to be an intra-State supply,

(1) The place of supply of goods, other than supply of goods imported into, or exported from India, shall be as under,-

Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification,

(1) Subject to the provisions of section 10, supply of goods where the location of the supplier and the place of supply of goods are in the same State or same Union territory shall be treated as intra-State supply:

(b) supply of goods or services or both 1[for authorised operations] to a Special Economic Zone developer or a Special Economic Zone unit.

Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax:

(1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act.

(1) The provisions of this section shall apply to determine the place of supply of services where the location of supplier of services and the location of the recipient of services is in India.

For the purposes of complying with provisions of sub-section (1), the supplier of online money gaming shall obtain a single registration under the Simplified Registration Scheme referred to in sub-section (2) of section 14 of this Act