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of <h1>Haryana Government Clarifies Place of Supply Rules for Transportation, Advertising, and Co-location Services under GST Act.</h1> The circular issued by the Haryana Government's Excise and Taxation Department clarifies the determination of the place of supply for certain services under the Haryana Goods and Services Tax Act, 2017. For transportation services, the place of supply will be determined under section 13 of the IGST Act, with specific rules for mail and courier services. In the advertising sector, the place of supply depends on whether the service involves rights to use an immovable property. For co-location services, the place of supply is generally the recipient's location unless the service is limited to renting physical space, in which case it follows the location of the property.
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