https://www.taxtmi.com/circulars?id=67237 For transportation of goods with supplier or recipient outside India, the place of supply follows the default rule: location of recipient where available, otherwise location of supplier. Transportation by mail or courier similarly follows the default rule. Advertising services: sale or grant of rights to use hoarding space is located where the immovable property is; mere display services by a vendor are advertising services governed by the default rule. Co-location services that include hosting and IT infrastructure are hosting services and follow the recipient-location default; purely renting physical space with basic infrastructure is renting of immovable property and located where the immovable property is. en-us Thu, 16 Nov 2023 00:00:00 +0530 Fri, 08 Mar 2024 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67237 For transportation of goods with supplier or recipient outside India, the place of supply follows the default rule: location of recipient where available, otherwise location of supplier. Transportation by mail or courier similarly follows the default rule. Advertising services: sale or grant of rights to use hoarding space is located where the immovable property is; mere display services by a vendor are advertising services governed by the default rule. Co-location services that include hosting and IT infrastructure are hosting services and follow the recipient-location default; purely renting physical space with basic infrastructure is renting of immovable property and located where the immovable property is. Circulars GST - States Thu, 16 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67237