Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
The circular clarifies the place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. It addresses three issues: whether the data hosting service provider qualifies as an intermediary, whether the services relate to goods made available by the recipient, and whether they directly relate to immovable property. The key points are: 1) Data hosting service providers do not qualify as intermediaries facilitating supply between cloud providers and end-users, as they provide services on a principal-to-principal basis. Hence, place of supply cannot be determined u/s 13(8)(b) of IGST Act. 2) Data hosting services cannot be considered provided in relation to goods made available by cloud providers, as the service providers own/lease premises, hardware, software, and handle operations independently. Therefore, Section 13(3)(a) is not applicable. 3) Data hosting services are not directly related to immovable property but involve comprehensive services like operating data centers, ensuring power supply, connectivity, backup, monitoring, etc. Hence, Section 13(4) cannot be invoked. 4) As the services do not fit specific provisions, the default Section 13(2) applies, determining the place of supply as the location of the recipient. Services provided to overseas cloud providers will be considered exports u/s 2(6) of IGST Act, subject to conditions.
The circular clarifies the place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. It addresses three issues: whether the data hosting service provider qualifies as an intermediary, whether the services relate to goods made available by the recipient, and whether they directly relate to immovable property. The key points are: 1) Data hosting service providers do not qualify as intermediaries facilitating supply between cloud providers and end-users, as they provide services on a principal-to-principal basis. Hence, place of supply cannot be determined u/s 13(8)(b) of IGST Act. 2) Data hosting services cannot be considered provided in relation to goods made available by cloud providers, as the service providers own/lease premises, hardware, software, and handle operations independently. Therefore, Section 13(3)(a) is not applicable. 3) Data hosting services are not directly related to immovable property but involve comprehensive services like operating data centers, ensuring power supply, connectivity, backup, monitoring, etc. Hence, Section 13(4) cannot be invoked. 4) As the services do not fit specific provisions, the default Section 13(2) applies, determining the place of supply as the location of the recipient. Services provided to overseas cloud providers will be considered exports u/s 2(6) of IGST Act, subject to conditions.
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