Clarification regarding determination of place of supply in supply of service of transportation of goods, including through mail and courier; supply of services in respect of advertising sector; and supply of the “co-location services” – Circular No. 203/15/2023-GST dated 27.10.2023
Circular No. 203/15/2023-GST F. No. 20/06/22/2023-GST-CBECGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes & Customs,GST Policy Wing New DelhiDated the 27th October, 2023 To,The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioners of Central Tax (All)The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Clarification regarding determination of place of supply in various