https://www.taxtmi.com/circulars?id=67317 The circular clarifies that for transportation of goods with supplier or recipient outside India the default rule under section 13(2) of the IGST Act governs place of supply (recipient location if available, otherwise supplier). Advertising services supplying or granting rights to use hoarding space are treated as services related to immovable property with place of supply at the property's location; pure display services without transfer of space or rights follow the default rule. Typical co-location services are classed as Hosting and IT Infrastructure Provisioning services and follow the default rule (location of recipient), except where only physical space with basic infrastructure is supplied, which is renting of immovable property. en-us Fri, 02 Feb 2024 00:00:00 +0530 Sat, 20 Apr 2024 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67317 The circular clarifies that for transportation of goods with supplier or recipient outside India the default rule under section 13(2) of the IGST Act governs place of supply (recipient location if available, otherwise supplier). Advertising services supplying or granting rights to use hoarding space are treated as services related to immovable property with place of supply at the property's location; pure display services without transfer of space or rights follow the default rule. Typical co-location services are classed as Hosting and IT Infrastructure Provisioning services and follow the default rule (location of recipient), except where only physical space with basic infrastructure is supplied, which is renting of immovable property. Circulars GST - States Fri, 02 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67317