Circular
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Circular No. |
Subject |
| Circular No. 203/15/2023-GST (Para 1) | Clarification regarding determination of place of supply in various cases |
| Circular No. 118/37/2019-GST | Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry |
COMMUNITY INSIGHTS
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Topic |
Publish Date |
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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 |
09.10.2024 |
CASE LAW
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Authority |
One liner |
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2022(07)LCX0197 Bombay High Court Vodafone Idea Ltd |
Section13(2) of the IGST Act, which defines the place of supply as the location of the recipient i.e.FTOs, applied, rather than Section 13(3)(b) concerning services supplied to individual. |
