https://www.taxtmi.com/circulars?id=68011 Clarification: place of supply for transportation of goods, advertising services, and co-location services is governed by the IGST place-of-supply rules. Transportation services where supplier or recipient is outside India follow the default place-of-supply rule: recipient location if available, otherwise supplier location; mail/courier likewise. Advertising: sale/grant of rights to use hoarding is located at the hoarding site; provision of display services by a vendor is an advertising service located by the default rule. Co-location is hosting/IT infrastructure provisioning and located at recipient, unless limited to mere renting of space. en-us Wed, 01 Nov 2023 00:00:00 +0530 Mon, 30 Dec 2024 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68011 Clarification: place of supply for transportation of goods, advertising services, and co-location services is governed by the IGST place-of-supply rules. Transportation services where supplier or recipient is outside India follow the default place-of-supply rule: recipient location if available, otherwise supplier location; mail/courier likewise. Advertising: sale/grant of rights to use hoarding is located at the hoarding site; provision of display services by a vendor is an advertising service located by the default rule. Co-location is hosting/IT infrastructure provisioning and located at recipient, unless limited to mere renting of space. Circulars GST - States Wed, 01 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68011