Place of supply rules: default location of recipient governs transport, advertising space and colocation service classifications. Where supplier or recipient is outside India, place of supply for transportation of goods (including mail/courier) follows the default rule: location of recipient if available, otherwise supplier. Advertising: sale or grant of rights to use hoarding is supply related to immovable property and place of supply is the location of the hoarding; mere display services by a vendor are advertising services and follow the default rule. Co-location services are generally Hosting and IT Infrastructure Provisioning and follow the default rule (location of recipient), except where only physical space and basic infrastructure are rented, in which case immovable-property rules apply.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Place of supply rules: default location of recipient governs transport, advertising space and colocation service classifications.
Where supplier or recipient is outside India, place of supply for transportation of goods (including mail/courier) follows the default rule: location of recipient if available, otherwise supplier. Advertising: sale or grant of rights to use hoarding is supply related to immovable property and place of supply is the location of the hoarding; mere display services by a vendor are advertising services and follow the default rule. Co-location services are generally Hosting and IT Infrastructure Provisioning and follow the default rule (location of recipient), except where only physical space and basic infrastructure are rented, in which case immovable-property rules apply.
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