TaxTMI 
TaxTMI 
Clarification regarding determination of place of supply in various cases
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....upply 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 Commissioner of State Tax, in exercise of its powers conferred by section 168 of the Haryana Goods and Services Tax Act, 2017 (hereinafter referred to as "HGST Act"), hereby clarifies the issues as under : Sl. No. Issue Clarification A. Place of supply in case of supply of service of transportation of goods, including through mail and courier 1. Sub-section (9) of section 13 of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as "IGST Act") has been omitted vide section 162 of the Finance Act, 2023[1] which will come into ef....
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.... supply in case of service of transportation of goods by mail or courier will continue to be determined by the default rule under section 13(2) of the IGST Act, i. e., 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. B. Place of supply in case of supply of services in respect of advertising sector 2. Advertising companies are often involved in procuring space on hoardings/bill boards erected and mounted on buildings/land, in different States, from various suppliers ....
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....h 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.In this case, what will be the place of supply of such services provided by the vendor to the advertising company ? per section 12(3)(a) of the IGST Act, the place of supply of services directly in relation to an immovable property, including services provided by architects, interior decorators, surveyors, engin....
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....shall be determined in terms of Section 12(2) of the IGST Act. C. Place of supply in case of supply of the "co-location services" 3. Co-location is a data center facility in which a business/company can rent space for its own servers and other computing hardware along with various other bundled services related to Hosting and information technology (IT) infrastructure. 3.1 It is clarified that the Co-location services are in the nature of "Hosting and information technology (IT) infrastructure provisioning services" (Sl. No. 3 of Explanatory notes A business/company who avails the co-location services primarily seek security and upkeep of its server/s, storage and network hardware ; operating systems....