- India’s Central Board of Indirect Taxes and Customs issued two circulars
- Clarifying the place of supply for advertising and data hosting services provided to non-residents
- The place of supply is important for determining if services can be treated as an export of services
- Export of services benefits from VAT zero-rating
Source: orbitax.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.
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