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<h1>Maharashtra GST Circular 24 T of 2023 clarifies place of supply for transport, advertising, and co-location services.</h1> The Trade Circular 24 T of 2023, issued by the Maharashtra State GST office, clarifies the determination of the place of supply for various services under the MGST Act, aligning with the CBIC's Circular No. 203/15/2023-GST. It addresses the place of supply for services related to the transportation of goods, advertising, and co-location services. For transportation services, the place of supply is determined by the location of the recipient or supplier if the recipient's location is unavailable. Advertising services depend on whether the service involves immovable property. Co-location services are classified as IT infrastructure services, with the place of supply determined by the recipient's location unless limited to renting space.