Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India.

Place of supply of data hosting services: recipient-location rule makes overseas recipients' location determine export treatment.

Data hosting providers in India supply comprehensive data-centre services on their own account-owning or managing premises, hardware, software, power, connectivity, security and personnel-and thus are not intermediaries, their services are not in respect of goods 'made available' by recipients, nor are they services directly related to immovable property. Consequently, the specific place-of-supply rules for intermediaries, goods made available, and immovable property do not apply; the default recipient-location rule governs, making the place of supply the location of the overseas cloud provider and permitting export-of-services treatment if other export conditions are satisfied.