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of <h1>Place of Supply for Data Hosting Services by Indian Providers to Foreign Companies: Exports with Tax Benefits Under IGST Act.</h1> The circular clarifies the place of supply for data hosting services provided by Indian service providers to cloud computing companies located outside India. It states that such services do not qualify as 'intermediary services' under the Integrated Goods and Services Tax Act, 2017, nor are they related to goods 'made available' or directly linked to immovable property. Therefore, the place of supply is determined by the location of the recipient, which is outside India. Consequently, these services can be considered exports, provided other conditions are met, allowing for tax benefits under the IGST Act.
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