https://www.taxtmi.com/circulars?id=70603 Indian data hosting providers supplying overseas cloud computing providers render services on a principal-to-principal basis and are not intermediaries where they independently operate and maintain data-centre infrastructure without arranging supplies to end users. The services are not treated as supplied in relation to recipient-made-available goods or directly in relation to immovable property. As no specified place-of-supply exception applies, the default recipient-location rule governs. Where the recipient is outside India, the place of supply is outside India and the supply may qualify as export of services, subject to applicable export conditions. en-us Fri, 27 Sep 2024 00:00:00 +0530 Fri, 31 Jul 2026 17:41:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70603 Indian data hosting providers supplying overseas cloud computing providers render services on a principal-to-principal basis and are not intermediaries where they independently operate and maintain data-centre infrastructure without arranging supplies to end users. The services are not treated as supplied in relation to recipient-made-available goods or directly in relation to immovable property. As no specified place-of-supply exception applies, the default recipient-location rule governs. Where the recipient is outside India, the place of supply is outside India and the supply may qualify as export of services, subject to applicable export conditions. Circulars GST - States Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70603