https://www.taxtmi.com/circulars?id=71835 Where space or a right to use space on a hoarding or structure embedded in land is supplied, the structure is considered an immovable fixture and the place of supply is its location under section 12(3)(a) of the IGST Act. Where the vendor retains possession and control of the structure and merely displays an advertisement for a specified period, the supply is an advertisement service, with place of supply determined by the recipient's location under section 12(2). en-us Tue, 09 Jan 2024 00:00:00 +0530 Sat, 31 Oct 2026 10:48:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71835 Where space or a right to use space on a hoarding or structure embedded in land is supplied, the structure is considered an immovable fixture and the place of supply is its location under section 12(3)(a) of the IGST Act. Where the vendor retains possession and control of the structure and merely displays an advertisement for a specified period, the supply is an advertisement service, with place of supply determined by the recipient's location under section 12(2). Circulars GST - States Tue, 09 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71835