https://www.taxtmi.com/circulars?id=67088 Clarification: place of supply for transportation of goods (excluding mail/courier) where supplier or recipient is outside India will follow the general provision applicable when one party is outside India; mail and courier follow the default recipient location rule or supplier location if recipient location is not available. Advertising: sale or grant of rights to use hoarding (immovable) is located where the hoarding is; mere display services by a vendor are advertising services and follow the default recipient location rule. Co location: treated as hosting/IT infrastructure services and located at recipient's location unless agreement is purely physical space rent, in which case immovable property location applies. en-us Fri, 03 Nov 2023 00:00:00 +0530 Sat, 13 Jan 2024 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67088 Clarification: place of supply for transportation of goods (excluding mail/courier) where supplier or recipient is outside India will follow the general provision applicable when one party is outside India; mail and courier follow the default recipient location rule or supplier location if recipient location is not available. Advertising: sale or grant of rights to use hoarding (immovable) is located where the hoarding is; mere display services by a vendor are advertising services and follow the default recipient location rule. Co location: treated as hosting/IT infrastructure services and located at recipient's location unless agreement is purely physical space rent, in which case immovable property location applies. Circulars GST - States Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67088