Place of supply clarified: default rule applies for transport, advertising distinctions and co location treated as hosting services. Clarification: for transportation of goods (including mail/courier) where supplier or recipient is outside India, the default place of supply rule applies-location of recipient when available, otherwise location of supplier. In advertising, sale or grant of rights to use hoarding space is located at the immovable property; mere provision of display services is determined by the default rule. Co-location services are treated as hosting and IT infrastructure provisioning and usually follow the default rule (location of recipient), except where the arrangement is purely renting of physical space with basic infrastructure, in which case the immovable property's location governs.
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 clarified: default rule applies for transport, advertising distinctions and co location treated as hosting services.
Clarification: for transportation of goods (including mail/courier) where supplier or recipient is outside India, the default place of supply rule applies-location of recipient when available, otherwise location of supplier. In advertising, sale or grant of rights to use hoarding space is located at the immovable property; mere provision of display services is determined by the default rule. Co-location services are treated as hosting and IT infrastructure provisioning and usually follow the default rule (location of recipient), except where the arrangement is purely renting of physical space with basic infrastructure, in which case the immovable property's location governs.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
