Circular 203/15/2023 - Central Tax

Date: October 27, 2023

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Subject

Clarification regarding determination of place of supply in various cases

Content

Representations have been received from the trade and field formations seeking clarification on certain issues with respect to determination of place of supply in case of – i. supply of service of transportation of goods, including through mail and courier; ii. supply of services in respect of advertising sector; and iii. supply of the “co-location services”. 2. In order to…

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