Place of supply for data hosting services clarified for Indian providers serving cloud computing businesses outside India. Clarification is issued on the place of supply for data hosting services provided by service providers located in India to cloud computing service providers located outside India. The instruction is intended to secure uniform implementation of the GST law across field formations and adopts the guidelines issued in the corresponding Central Board circular on the same subject. All tax authorities under the Tripura State Goods and Services Tax framework are directed to follow the cited clarification for uniform administration of the Act.