Place of supply for data hosting services to overseas cloud providers follows the recipient location default rule under GST. Data hosting services supplied from India to overseas cloud computing service providers are clarified not to be intermediary services, services in relation to goods made available by the recipient, or services directly in relation to immovable property. The supply is treated as a principal-to-principal data hosting service, with the place of supply governed by the default rule in section 13(2) of the IGST Act, namely the location of the recipient. Where the recipient is outside India, the place of supply is outside India, subject to the other conditions for export of services.