The Central Board of Indirect Taxes & Customs (CBIC) on October 27, 2023, issued clarification regarding the determination of place of supply in various cases.
Representations have been received from the trade and field formations seeking clarification on certain issues with respect to the determination of place of supply in case of –
• supply of service of transportation of goods, including through mail and courier;
• supply of services in respect of the advertising sector; and
• supply of the “co-location services”.
The clarification of the above-mentioned issues has been provided in the table and the same has been attached to the document below.
[Circular No. 203/15/2023-GST]
