https://www.taxtmi.com/manuals?id=2465 Place of supply for services in relation to immovable property under Section 12(3) is the location of the immovable property, boat or vessel or intended location; if outside India, the recipient's location applies. Where property spans multiple States/UTs, supplies are apportioned among States/UTs by contractually determined value or, absent agreement, by Rule 4: lodging by nights stayed, other property services by area, and boats/vessels by time spent in each State/UT as declared by the supplier. CBIC clarifications treat sale of hoarding space as immovable-property supply, advertising-display services as advertising (Section 12(2)), and co-location generally as Hosting/IT services (Section 12(2)), except where only basic space rent is supplied. en-us Fri, 10 Mar 2023 10:55:00 +0530 Thu, 20 Mar 2025 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2465 Place of supply for services in relation to immovable property under Section 12(3) is the location of the immovable property, boat or vessel or intended location; if outside India, the recipient's location applies. Where property spans multiple States/UTs, supplies are apportioned among States/UTs by contractually determined value or, absent agreement, by Rule 4: lodging by nights stayed, other property services by area, and boats/vessels by time spent in each State/UT as declared by the supplier. CBIC clarifications treat sale of hoarding space as immovable-property supply, advertising-display services as advertising (Section 12(2)), and co-location generally as Hosting/IT services (Section 12(2)), except where only basic space rent is supplied. Manuals GST Fri, 10 Mar 2023 10:55:00 +0530 https://www.taxtmi.com/manuals?id=2465