India Customs Agency Issues Circular Clarifying GST Rules to Determine Place of Supply

The Indian Central Board of Indirect Taxes and Customs Oct. 27 posted online Circular No. 203/15/2023-GST, clarifying the GST rules to determine the place of supply for specific services. The clarification explains: 1) the supplier’s location as the place of supply for transportation services via mail and couriers in cases where the recipients’ location is unidentified, effective Oct. 1; 2) the place of supply for billboard advertisement services is based on the location of the immovable property, if the advertising company uses a vendor service without rentals, the place of supply shifts to the advertising company’s location; and 3) the ...