- The Indian Customs Agency has issued a circular clarifying GST rules for determining the place of supply for specific services.
- The circular explains that the supplier’s location will be considered the place of supply for transportation services via mail and couriers when the recipients’ location is unidentified.
- For billboard advertisement services, the place of supply will be based on the location of the immovable property. If the advertising company uses a vendor service without rentals, the place of supply will shift to the 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.
