Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India
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Place of supply determined by recipient location: data hosting to overseas cloud providers treated as export of services. Place of supply for data hosting services by Indian providers to overseas cloud computing providers is the recipient's location under the default IGST rule; such suppliers are not intermediaries, their services are not in relation to goods made available by the recipient, nor directly in relation to immovable property, and therefore the supply can qualify as an export of services subject to other export conditions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Place of supply determined by recipient location: data hosting to overseas cloud providers treated as export of services.
Place of supply for data hosting services by Indian providers to overseas cloud computing providers is the recipient's location under the default IGST rule; such suppliers are not intermediaries, their services are not in relation to goods made available by the recipient, nor directly in relation to immovable property, and therefore the supply can qualify as an export of services subject to other export conditions.
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