Circular No. 232/26/2024-GST dated September 10th, 2024
The CBIC has issued circular to clarify that data hosting services provided by service providers located in India to cloud computing service providers located outside India shall not be considered as intermediary services and hence, the place of supply of the same cannot be determined as per section 13(8)(b) of IGST Act.
Click Here To Read The Full Circular
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