https://www.taxtmi.com/highlights?id=82980 Goa government circular clarifying place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. Key points: Data hosting service providers not considered intermediaries under IGST Act; services not related to goods made available by recipient or immovable property. Place of supply determined by default provision u/s 13(2) IGST Act as location of recipient. Services provided to overseas cloud computing entities qualify as export of services subject to conditions u/s 2(6) IGST Act. Circular issued for uniform implementation of the clarification. en-us Sat, 09 Nov 2024 19:06:24 +0530 Sat, 09 Nov 2024 19:06:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=82980 Goa government circular clarifying place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. Key points: Data hosting service providers not considered intermediaries under IGST Act; services not related to goods made available by recipient or immovable property. Place of supply determined by default provision u/s 13(2) IGST Act as location of recipient. Services provided to overseas cloud computing entities qualify as export of services subject to conditions u/s 2(6) IGST Act. Circular issued for uniform implementation of the clarification. Highlights GST - States Sat, 09 Nov 2024 19:06:24 +0530 https://www.taxtmi.com/highlights?id=82980