Place of supply for transportation services clarified: default recipient-location rule applies where recipient location is available. For transportation of goods with supplier or recipient outside India, the place of supply follows the default rule: location of recipient where available, otherwise location of supplier. Transportation by mail or courier similarly follows the default rule. Advertising services: sale or grant of rights to use hoarding space is located where the immovable property is; mere display services by a vendor are advertising services governed by the default rule. Co-location services that include hosting and IT infrastructure are hosting services and follow the recipient-location default; purely renting physical space with basic infrastructure is renting of immovable property and located where the immovable property is.