https://www.taxtmi.com/circulars?id=67850 Data hosting supplied by an Indian data centre operator to overseas cloud computing providers is not an intermediary service, not a service in relation to goods made available by the recipient, and not a supply directly related to immovable property. The bundled, operational nature of data hosting-ownership and independent operation of premises, hardware, software, power, connectivity and security-means the place of supply defaults to the recipient's location; where the recipient is outside India the supply may be treated as export of services subject to export eligibility conditions. en-us Fri, 04 Oct 2024 00:00:00 +0530 Fri, 11 Oct 2024 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67850 Data hosting supplied by an Indian data centre operator to overseas cloud computing providers is not an intermediary service, not a service in relation to goods made available by the recipient, and not a supply directly related to immovable property. The bundled, operational nature of data hosting-ownership and independent operation of premises, hardware, software, power, connectivity and security-means the place of supply defaults to the recipient's location; where the recipient is outside India the supply may be treated as export of services subject to export eligibility conditions. Circulars GST - States Fri, 04 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67850