https://www.taxtmi.com/circulars?id=71674 Data hosting providers operating data centres and associated infrastructure on their own account supply services to overseas cloud computing providers on a principal-to-principal basis. The services are neither intermediary services, services in relation to recipient-made-available goods, nor services directly related to immovable property. As no specific place-of-supply rule applies, the default recipient-location rule governs the supply. Where the cloud computing provider is located outside India, the place of supply is outside India and the supply may be treated as export of services subject to fulfilment of the remaining statutory export conditions. en-us Mon, 22 Dec 2025 00:00:00 +0530 Thu, 22 Oct 2026 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71674 Data hosting providers operating data centres and associated infrastructure on their own account supply services to overseas cloud computing providers on a principal-to-principal basis. The services are neither intermediary services, services in relation to recipient-made-available goods, nor services directly related to immovable property. As no specific place-of-supply rule applies, the default recipient-location rule governs the supply. Where the cloud computing provider is located outside India, the place of supply is outside India and the supply may be treated as export of services subject to fulfilment of the remaining statutory export conditions. Circulars GST - States Mon, 22 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71674