CBIC Provides Clarity on Determining Place of Supply for Services of Transportation of Goods, Advertising Sector and Co-Location [Read Circular]

CBIC - Clarity on Determining Place - Supply for Services - Transportation of Goods-Advertising Sector - Co-Location-TAXSCAN

The Central Board of Indirect taxes and Customs (CBIC), vide circular no. 203/15/2023-GST, issued on 27th October 2023 has provided clarity on various services. The services is as follows: 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…

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