Subject
Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India.
Content
Representations have been received from the trade and industry seeking clarification on the place of supply in case of data hosting services provided by service providers located in India to cloud computing service providers located outside India. 2. Issue 2.1 It has been represented that some field formations are of the view that the place of supply of data hosting services provided by the servic…