Clarification on place of supply of data hosting services

CBIC issued clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India

The CBIC vide Circular No. 232/26/2024-GST dated September 10, 2024 has issued a clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India

Source : https://taxinformation.cbic.gov.in/view-pdf/1003231/ENG/Circulars