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Examining Circular No. 232/26/2024-GST: Place of Supply Challenges for Data Hosting Services

On September 10, 2024, Circular No. 232/26/2024-GST was issued to clarify the place of supply for data hosting services provided by service providers located in India to cloud computing companies located outside India. This article examines the implications of the circular and addresses the potential inconsistencies with the provisions of the IGST Act. ................ Read More