Place of supply rules: default recipient-location applies for transportation, advertising display, and most co-location services. Determination of place of supply for transportation of goods with supplier or recipient outside India follows the default rule: recipient's location if available, otherwise supplier's location. Advertising: sale or grant of rights in hoarding space is treated as immovable-property related and located where the hoarding is; pure display services are advertising services and follow the default rule. Co-location services are hosting and IT infrastructure provisioning and follow the default rule locating the recipient, but purely renting physical space with no hosting components is treated as renting of immovable property.
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 recipient-location applies for transportation, advertising display, and most co-location services.
Determination of place of supply for transportation of goods with supplier or recipient outside India follows the default rule: recipient's location if available, otherwise supplier's location. Advertising: sale or grant of rights in hoarding space is treated as immovable-property related and located where the hoarding is; pure display services are advertising services and follow the default rule. Co-location services are hosting and IT infrastructure provisioning and follow the default rule locating the recipient, but purely renting physical space with no hosting components is treated as renting of immovable property.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
