Place of Supply: Key Clarifications for 3 items

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....cases The document is a circular (No. 203/15-HGST/2023/GST-II) issued by the Haryana Government's Excise and Taxation Department, dated 03 November 2023. It provides clarification on the determination of the place of supply in various cases under the Haryana Goods and Services Tax (HGST) Act. The circular addresses three specific scenarios: 1. Supply of Service of Transportation of Goods *....

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.... GST compliance strategies. This change might lead to different GST charges or compliance requirements, affecting the overall cost and operational procedures of companies in this sector. 2. Supply of Services in the Advertising Sector * Background: This segment clarifies how the place of supply is determined for services involving advertising, specifically concerning the use of physical spaces ....

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....along with associated services for hosting and IT infrastructure. * Implications: The clarification in the circular is particularly relevant for the IT sector, where co-location services are widely used. Understanding how these services are classified and where their supply is considered to take place is vital for GST compliance. * Practical Impact: IT companies and data centers offering co-lo....