https://www.taxtmi.com/circulars?id=69524 Custodial services provided by banks or financial institutions to Foreign Portfolio Investors are not treated as services supplied to an account holder under section 13(8)(a) of the IGST Act. Such services, consisting of safekeeping securities and related incidental functions, fall outside that provision and their place of supply is to be determined under the default rule in section 13(2) of the IGST Act. en-us Sun, 07 Jul 2024 00:00:00 +0530 Tue, 14 Apr 2026 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69524 Custodial services provided by banks or financial institutions to Foreign Portfolio Investors are not treated as services supplied to an account holder under section 13(8)(a) of the IGST Act. Such services, consisting of safekeeping securities and related incidental functions, fall outside that provision and their place of supply is to be determined under the default rule in section 13(2) of the IGST Act. Circulars GST - States Sun, 07 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69524