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F. No. CBIC-20001/6/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing *** New Delhi, dated the 10th September, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All),The Principal Directors General/ Directors General (All). Madam/Si
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FAQ :
The notification clarifies issues concerning advertising services provided by Indian companies to foreign clients.
Clarification was requested by the trade and industry because some tax authorities were considering the place of supply for these services to be within India, denying export benefits to advertising companies.
The clarification has been issued by the Central Board of Indirect Taxes and Customs (CBIC) under the Ministry of Finance, Government of India.
The clarification is issued in exercise of powers conferred by section 168 (1) of the Central Goods and Services Tax Act, 2017 (CGST Act).
The main aim is to ensure uniformity in the implementation of GST law across field formations and resolve difficulties faced by businesses providing advertising services to foreign clients.
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Source : https://taxinformation.cbic.gov.in/view-pdf/1003229/ENG/Circulars