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Global Daily Tax News, India To Clarify GST Place Of Supply Rules For Services, (Oct 13, 2023)

India is set to clarify the country's goods and services tax place of supply rules for transport and certain digital services, after a recommendation from the GST Council.

India's GST Council agreed at its 52nd meeting that guidance should be release ...

India is set to clarify the country's goods and services tax place of supply rules for transport and certain digital services, after a recommendation from the GST Council.

India's GST Council agreed at its 52nd meeting that guidance should be released on place of supply issues on the following supplies of services:

  • The supply of service of transportation of goods, including by mail or courier, in cases where the location of supplier or the location of recipient of services is outside India;

  • The supply of advertising services; and

  • The supply of colocation services (a form of remote server hosting).

The GST Council discussed only relatively minor changes to the GST regime during the meeting. It agreed rules concerning the appointment of personnel to the newly established GST Appellate Tribunals, however.