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of <h1>Data Hosting Services by Indian Firms to Overseas Clients: Place of Supply Clarified under 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 states that such services do not qualify as intermediary services under the IGST Act, nor are they related to goods 'made available' or directly tied to immovable property. Therefore, the place of supply should be determined by the default provision in section 13(2) of the IGST Act, which is the location of the recipient. Consequently, if the recipient is outside India, the services are considered an export, subject to certain conditions.
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