https://www.taxtmi.com/manuals?id=1929 The default rule for cross border services not covered by specific provisions assigns the place of supply to the recipient's location when that location is available; if not available, the place of supply is the supplier's location. This residual general provision determines whether a service is treated as supplied outside India (and thus may qualify as export of services) and has been applied in administrative clarifications for advertising and data hosting services supplied to foreign recipients. en-us Sat, 21 Jan 2023 11:47:00 +0530 Wed, 12 Mar 2025 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1929 The default rule for cross border services not covered by specific provisions assigns the place of supply to the recipient's location when that location is available; if not available, the place of supply is the supplier's location. This residual general provision determines whether a service is treated as supplied outside India (and thus may qualify as export of services) and has been applied in administrative clarifications for advertising and data hosting services supplied to foreign recipients. Manuals GST Sat, 21 Jan 2023 11:47:00 +0530 https://www.taxtmi.com/manuals?id=1929