https://www.taxtmi.com/circulars?id=66973 Determination of place of supply for transportation of goods with supplier or recipient outside India follows the default rule: recipient's location if available, otherwise supplier's location. Advertising: sale or grant of rights in hoarding space is treated as immovable-property related and located where the hoarding is; pure display services are advertising services and follow the default rule. Co-location services are hosting and IT infrastructure provisioning and follow the default rule locating the recipient, but purely renting physical space with no hosting components is treated as renting of immovable property. en-us Fri, 17 Nov 2023 00:00:00 +0530 Tue, 21 Nov 2023 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66973 Determination of place of supply for transportation of goods with supplier or recipient outside India follows the default rule: recipient's location if available, otherwise supplier's location. Advertising: sale or grant of rights in hoarding space is treated as immovable-property related and located where the hoarding is; pure display services are advertising services and follow the default rule. Co-location services are hosting and IT infrastructure provisioning and follow the default rule locating the recipient, but purely renting physical space with no hosting components is treated as renting of immovable property. Circulars GST - States Fri, 17 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66973