Place of supply clarification for custodial services to Foreign Portfolio Investors guides uniform GST implementation. Clarification is issued on the place of supply applicable to custodial services provided by banks to Foreign Portfolio Investors, to ensure uniform implementation of the GST law across field formations. The Tripura State tax authorities are instructed, under section 168 of the Tripura State Goods and Services Tax Act, 2017, to follow the guidelines contained in Central Circular No. 220/14/2024-GST dated 26 June 2024. The circular operates as a direction for administrative consistency in applying the clarified rule.
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Place of supply clarification for custodial services to Foreign Portfolio Investors guides uniform GST implementation.
Clarification is issued on the place of supply applicable to custodial services provided by banks to Foreign Portfolio Investors, to ensure uniform implementation of the GST law across field formations. The Tripura State tax authorities are instructed, under section 168 of the Tripura State Goods and Services Tax Act, 2017, to follow the guidelines contained in Central Circular No. 220/14/2024-GST dated 26 June 2024. The circular operates as a direction for administrative consistency in applying the clarified rule.
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