https://www.taxtmi.com/manuals?id=2482 The place of supply for services by banking companies, financial institutions and non-banking financial companies to account holders is the location of the supplier; services not provided to account holders fall under the general place-of-supply rule. Custodial services to foreign portfolio investors are not treated as services to account holders and therefore their place of supply must be determined under the default general provision. Examples confirm supplier-location treatment and that such supplier-located services to recipients abroad are not exports. en-us Mon, 13 Mar 2023 14:16:00 +0530 Fri, 28 Jun 2024 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2482 The place of supply for services by banking companies, financial institutions and non-banking financial companies to account holders is the location of the supplier; services not provided to account holders fall under the general place-of-supply rule. Custodial services to foreign portfolio investors are not treated as services to account holders and therefore their place of supply must be determined under the default general provision. Examples confirm supplier-location treatment and that such supplier-located services to recipients abroad are not exports. Manuals GST Mon, 13 Mar 2023 14:16:00 +0530 https://www.taxtmi.com/manuals?id=2482