https://www.taxtmi.com/circulars?id=67709 Custodial services by banks to Foreign Portfolio Investors are not services provided to an account holder and therefore the place of supply is not governed by the account-holder rule; instead, the place of supply must be determined under the default place-of-supply provision, which looks to the location of the service recipient where ascertainable and to the supplier otherwise. en-us Mon, 08 Jul 2024 00:00:00 +0530 Thu, 01 Aug 2024 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67709 Custodial services by banks to Foreign Portfolio Investors are not services provided to an account holder and therefore the place of supply is not governed by the account-holder rule; instead, the place of supply must be determined under the default place-of-supply provision, which looks to the location of the service recipient where ascertainable and to the supplier otherwise. Circulars GST - States Mon, 08 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67709