Place of supply - default recipient location rule governs cross border transport, advertising display, and colocation hosting services. Clarification prescribes that the default recipient location rule determines the place of supply for cross border transportation services (including mail and courier) where supplier or recipient is outside India: recipient location if available, otherwise supplier location. For advertising, sale or grant of rights to use hoarding space is treated as immovable property related with place of supply at the physical location; pure display services are governed by the default recipient location rule. Co location services are classified as hosting and IT infrastructure provisioning and follow the default recipient location rule, except where only physical space with basic infrastructure is supplied, in which case renting of immovable property rules apply.
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Provisions expressly mentioned in the judgment/order text.
Place of supply - default recipient location rule governs cross border transport, advertising display, and colocation hosting services.
Clarification prescribes that the default recipient location rule determines the place of supply for cross border transportation services (including mail and courier) where supplier or recipient is outside India: recipient location if available, otherwise supplier location. For advertising, sale or grant of rights to use hoarding space is treated as immovable property related with place of supply at the physical location; pure display services are governed by the default recipient location rule. Co location services are classified as hosting and IT infrastructure provisioning and follow the default recipient location rule, except where only physical space with basic infrastructure is supplied, in which case renting of immovable property rules apply.
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