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of <h1>Assam Tax Office Clarifies GST Place of Supply Rules for Transport, Advertising, and Co-location Services.</h1> The circular from the Assam State Tax Office provides clarifications on determining the place of supply for various services under the GST framework. For transportation services, including mail and courier, the place of supply is based on the recipient's location if available, otherwise, the supplier's location is used. In the advertising sector, if space is sold or rights to use space are granted, the place of supply is where the property is located; otherwise, it follows the general rule. For co-location services, the place of supply is typically the recipient's location unless it involves merely renting space, in which case it is where the property is located.
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