https://www.taxtmi.com/circulars?id=68683 Where an Indian data hosting provider supplies comprehensive data centre and hosting services to an overseas cloud computing provider, those services are not intermediary services, not supplied in relation to goods "made available" by the recipient, nor directly in relation to immovable property; accordingly the place of supply defaults to the location of the recipient, and if that recipient is outside India the supply can be treated as an export of services subject to other export conditions. en-us Fri, 04 Oct 2024 00:00:00 +0530 Tue, 01 Jul 2025 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68683 Where an Indian data hosting provider supplies comprehensive data centre and hosting services to an overseas cloud computing provider, those services are not intermediary services, not supplied in relation to goods "made available" by the recipient, nor directly in relation to immovable property; accordingly the place of supply defaults to the location of the recipient, and if that recipient is outside India the supply can be treated as an export of services subject to other export conditions. Circulars GST - States Fri, 04 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68683