Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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 scenarios: whether the service qualifies as an intermediary service u/s 2(13) of the IGST Act, whether it relates to goods made available by the recipient u/s 13(3)(a), or whether it directly relates to immovable property u/s 13(4). The circular concludes that data hosting services do not fall under these provisions. As the place of supply does not fit specific sections 13(3) to 13(13), the default Section 13(2) applies, making the recipient's location the place of supply. Consequently, such services provided to overseas cloud computing entities can be considered export of services u/s 2(6) of the IGST Act, subject to fulfilling other 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 scenarios: whether the service qualifies as an intermediary service u/s 2(13) of the IGST Act, whether it relates to goods made available by the recipient u/s 13(3)(a), or whether it directly relates to immovable property u/s 13(4). The circular concludes that data hosting services do not fall under these provisions. As the place of supply does not fit specific sections 13(3) to 13(13), the default Section 13(2) applies, making the recipient's location the place of supply. Consequently, such services provided to overseas cloud computing entities can be considered export of services u/s 2(6) of the IGST Act, subject to fulfilling other conditions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4807
Join Channel
TaxTMI 
