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of <h1>Place of Supply for Data Hosting Services Clarified: Overseas Recipients Determine Location per IGST Act Section 13(2.</h1> The circular clarifies the place of supply for data hosting services provided by Indian service providers to overseas cloud computing companies. It concludes that these services are not intermediary services, nor are they related to goods 'made available' or directly linked to immovable property under the Integrated Goods and Services Tax Act, 2017. Consequently, the place of supply is determined by the recipient's location, per section 13(2) of the IGST Act. If the cloud computing service provider is outside India, the supply is considered an export of services, subject to certain conditions. The circular advises issuing trade notices for public awareness.
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