Quick Summary
Central Board of Indirect Taxes and Customs (CBIC) issued Circular No. 203/15/2023-GST dated October 27, 2023, clarifying the determination of place of supply in various cases. Representations have been received from the trade and field formations seeking clarification on certain issues with resp
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FAQ :
The circular aims to clarify the determination of the place of supply for specific services, including the transportation of goods, advertising, and co-location services, to ensure uniform implementation of GST provisions.
For services of transportation of goods (other than by mail or courier) where the supplier or recipient is outside India, the place of supply is now determined by the default rule under section 13(2) of the IGST Act, meaning it's the location of the recipient, or the supplier if the recipient's location isn't available.
If the service involves the sale or right to use space on a hoarding (immovable property), the place of supply is where the hoarding is located. If the vendor provides advertising services by displaying the client's ad on their structure, the place of supply is determined by the default rule under section 12(2) of the IGST Act.
Generally, no. Co-location services are considered 'Hosting and IT infrastructure provisioning services'. The place of supply is the location of the recipient, unless the agreement is strictly for physical space rental with basic infrastructure and no IT services, in which case it's treated as renting of immovable property.
The article mentions that the official copy of the circular has been attached, implying it was provided with the original news content.
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