CIRCULARS
|
Circular No. |
Subject |
| Circular No. 232/26/2024-GST dt.10.09.2024 [para 3.2] | Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India. |
| Circular No. 118/37/2019-GST dt. 11.10.2019 | Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry |