https://www.taxtmi.com/circulars?id=71830 Integrated co-location services involving hosting and IT infrastructure provisioning are not treated as renting of immovable property. Their place of supply is determined by the recipient's location under the default rule, and supplies involving a supplier and recipient in different States attract IGST. Conversely, an arrangement limited to physical space on rent with basic infrastructure, without hosting, IT provisioning, or responsibility for server operation and monitoring, is treated as renting of immovable property, with place of supply determined by the property's location. en-us Tue, 09 Jan 2024 00:00:00 +0530 Sat, 31 Oct 2026 10:06:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71830 Integrated co-location services involving hosting and IT infrastructure provisioning are not treated as renting of immovable property. Their place of supply is determined by the recipient's location under the default rule, and supplies involving a supplier and recipient in different States attract IGST. Conversely, an arrangement limited to physical space on rent with basic infrastructure, without hosting, IT provisioning, or responsibility for server operation and monitoring, is treated as renting of immovable property, with place of supply determined by the property's location. Circulars GST - States Tue, 09 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71830