TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>West Bengal Tax Circular Explains Place of Supply Rules for GST on Transport, Advertising, and Co-Location Services.</h1> The circular from the West Bengal Directorate of Commercial Taxes clarifies the determination of the place of supply for various services under the GST framework. For transportation of goods services, the place of supply is determined by the recipient's location, or the supplier's location if the recipient's location is unavailable. In advertising services, the place of supply depends on whether the service involves immovable property rights or simply advertisement visibility. For co-location services, which include IT infrastructure provisioning, the place of supply is determined by the recipient's location unless the service is purely renting space, in which case it follows immovable property rules.
TaxTMI 