- India Customs Agency issued Circular No. 203/15/2023-GST
- Circular clarifies GST rules for determining place of supply for specific services
- Supplier’s location is considered place of supply for transportation services via mail and couriers if recipient’s location is unidentified
- Place of supply for billboard advertisement services is based on location of immovable property
- If advertising company uses vendor service without rentals, place of supply shifts to advertising company’s location
Source: news.bloombergtax.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
