TaxTMI 
TaxTMI 
Clarification regarding determination of place of supply in various cases
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....es and Customs. Representations have been received from the trade and field formations seeking clarification on certain issues with respect to determination of place of supply in case of - i. Supply of service of transportation of goods, including through mail and courier; ii. Supply of services inrespect of advertising sector; and iii. Supply of the "co-location services". 2. In order to clarify the issue and to ensure uniformity in the implementation of the provisions of law across the field formations, the Chief Commissioner, in exercise of his powers conferred by section 168(1) of the Andhra Pradesh Goods and Services Tax Act, 2017 (herein after referred to as "APGST Act"), hereby clarifies the issues as....
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....oods, other than through mail and courier, in cases where location of supplier of services or location of recipient of services is outside India, will be determined by the default rule under section 13(2) of IGST Act and not as performance based services under sub-section (3) of section 13 of IGST Act. Accordingly, in cases where location of recipient of services is available, the place of supply of such services shall be the location of recipient of services and in cases where location of recipient of services is not available in the ordinary course of business, the place of supply shall be the location of supplier of services. 1.2 Further, it is also mentioned that the place of supply in case of service of transport....
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....sing company in such case? ii. There may be another case where the advertising company wants to display its advertisement on hoardings/ bill boards at a specific location availing the services of avendor. The responsibility of arranging the hoardings/ bill boards lies with the vendor who may himself own such structure or may be taking it on rent or rights to use basis from another person. The vendor is responsible for display of the advertisement of the advertisement company at the said location. During this entire time of display of the advertisement, the vendor is in possession of the hoarding/structure at the said location on which advertisement is displayed and the advertising company is not occupying the space or the structure....
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.... is being provided by the vendor to the advertising company and there is no supply (sale) of space/ supply(sale) of rights to use the space on hoarding/structure (immovable property) by the vendor to the advertising company for display of their advertisement on the said display board/structure, the said service does not amount to sale of advertising space or supply by way of grant of rights to use immovable property. Accordingly, the place of supply of the same shall not be covered under section 12(3)(a) of IGST Act. Vendor is in fact providing advertisement services by providing visibility to an advertising company's advertisement for a specific period of time on his structure possessed/taken on rent by him at the specified location. There....
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....vice is Hosting and Information Technology (IT)Infrastructure Provisioning services involving providing services of hosting the servers and related hardware, security of the said hardware, air conditioning, un interrupted power supply, fire protection system, network connectivity, backup facility, firewall services, 24 hrs. monitoring and surveillance service for ensuring continuous operations of the servers and related hardware, etc. 3.1 It is clarified that the Co-location services are in the nature of "Hosting and information technology (IT)infrastructure provisioning services" (S.No. 3 of Explanatory notes of SAC- 998315). Such services do not appear to be limited to the passive activity of making immovable property available to a cu....