Place of supply rules clarified: transportation, advertising and co location services governed by default IGST place of supply principles. Clarification: place of supply for transportation of goods, advertising services, and co-location services is governed by the IGST place-of-supply rules. Transportation services where supplier or recipient is outside India follow the default place-of-supply rule: recipient location if available, otherwise supplier location; mail/courier likewise. Advertising: sale/grant of rights to use hoarding is located at the hoarding site; provision of display services by a vendor is an advertising service located by the default rule. Co-location is hosting/IT infrastructure provisioning and located at recipient, unless limited to mere renting of space.
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Place of supply rules clarified: transportation, advertising and co location services governed by default IGST place of supply principles.
Clarification: place of supply for transportation of goods, advertising services, and co-location services is governed by the IGST place-of-supply rules. Transportation services where supplier or recipient is outside India follow the default place-of-supply rule: recipient location if available, otherwise supplier location; mail/courier likewise. Advertising: sale/grant of rights to use hoarding is located at the hoarding site; provision of display services by a vendor is an advertising service located by the default rule. Co-location is hosting/IT infrastructure provisioning and located at recipient, unless limited to mere renting of space.
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