Data Hosting Services Provided to Overseas Cloud Computing Service Providers Are Not Intermediary Services | Circular

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  • By Chetan Kulasri
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  • Last Updated on 13 September, 2024

Overseas Cloud Computing Service

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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