• Section 10 - Place of supply of goods other than supply of goods imported into, or exported from India
• Section 11 - Place of supply of goods imported into, or exported from India
• Section 12 - Place of supply of services where location of supplier and recipient is in India
• Section 13 - Place of supply of services where location of supplier or location of recipient is outside India
• Section 14 - Special provision for payment of tax by a supplier of online information and database access or retrieval services
• Section 14A - Special provision for specified actionable claims supplied by a person located outside taxable territory