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of <h1>GST Circular Clarifies Place of Supply Rules for Transportation, Advertising, and Co-location Services Under Various Scenarios.</h1> The circular provides clarifications on determining the place of supply for various services under the GST framework. For transportation of goods services, when either the supplier or recipient is outside India, the place of supply is the recipient's location, or the supplier's if the recipient's location is unavailable. In advertising, if space on hoardings is sold, the place of supply is where the hoarding is located; otherwise, it follows the recipient's location. Co-location services are considered IT infrastructure services, and the place of supply is the recipient's location unless only physical space is rented, in which case it is where the property is located.
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