India's Central Board of Indirect Taxes and Customs has issued two circulars to clarify the place of supply for advertising and data hosting services provided to non-residents. The place of supply is important in relation to the treatment of such services as an export of services, which benefits from VAT zero-rating.
Circular No. 230/24/2024-GST concerns the supply of comprehensive advertising services by an Indian advertising company to a foreign client. Through an evaluation of various is…