https://www.taxtmi.com/circulars?id=67804 Place of supply for data hosting services by Indian providers to overseas cloud computing providers is the recipient's location under the default IGST rule; such suppliers are not intermediaries, their services are not in relation to goods made available by the recipient, nor directly in relation to immovable property, and therefore the supply can qualify as an export of services subject to other export conditions. en-us Fri, 13 Sep 2024 00:00:00 +0530 Thu, 19 Sep 2024 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67804 Place of supply for data hosting services by Indian providers to overseas cloud computing providers is the recipient's location under the default IGST rule; such suppliers are not intermediaries, their services are not in relation to goods made available by the recipient, nor directly in relation to immovable property, and therefore the supply can qualify as an export of services subject to other export conditions. Circulars GST - States Fri, 13 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67804