- Circular released by Central Board of Indirect Taxes and Customs on 10 September
- Clarifies that place of supply for data hosting services by Indian providers to foreign cloud computing providers is where recipient is located
- Services will be deemed as export of services
Source: bdo.global
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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