Determination of Place of supply of services where location of supplier or location of recipient is outside India - General Provision [section 13(2) of IGST Act]

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the recipient of services is outside India. The place of supply of services is governed by, (a) General Provisions [Section 13(2) of IGST Act 2017] (b) Specific Provisions [under section 13(3) to (13) of IGST Act 2017] Here we have discussed on general provision of place of supply and the general provisions are applicable only if the supply of service does not fall in any of the specific cases provided under section 13 of IGST Act 2017. 2. (a) General Provisions [Section 13(2) of IGST Act 2017] If the supply of service does not fall in any of the specific cases provided under section 13(3) to (13).  S. No. Nature of Supply of services Place of Supply 1. supply of service does not fall in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion 2(6) of IGST Act. " 2. Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India. [ Circular No. 232/26/2024-GST dated 10.09.2024 ] Issue:- Determination of Place of supply for the data hosting services provided by data hosting service provider located in India to overseas cloud computing service providers is not covered by sub-sections (3) to (13) of Section 13 of the IGST Act. It is clarify in the para 4 of the Circular No. 232/26/2024-GST dated 10.09.2024. " 4. Therefore, the place of supply in such cases needs to be determined according to the default provision under s....