Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    E-Commerce Operators Can Keep Input Tax Credits...     TaxTMI    Chennai Customs Commissioner Launches Month-Long...     TaxTMI    CBDT Guidelines Clarify Principal Purpose Test...     TaxTMI    DGFT Extends Minimum Import Price of Rs. 1289/kg...     TaxTMI    Government Waives Excess Late Fees for GSTR-9C...     TaxTMI    Central Government Introduces Rule 16A in CGST...     TaxTMI    High Court Stays Tax Recovery Order u/s 107(6),...     TaxTMI    High Court Nullifies Tax Assessment Order Over...     TaxTMI    High Court Orders Fresh Review of Input Tax Credit...     TaxTMI    Supreme Court Allows Petitioner to Challenge Black...     TaxTMI    Tax Court Waives Section 271B Penalty: Delayed...     TaxTMI    High Court Overturns GST Penalty u/s 129(1), Rules...     TaxTMI    Tax Authority Issues Show-Cause Notice for Rs....     TaxTMI    High Court Directs Re-examination of GST Input Tax...     TaxTMI    GST Rule 96(10) Amendment Through Notification...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - States - Highlights / Catch Notes

Home Highlights November 2024 Year 2024 This

Goa government circular clarifying place of supply for data ...


Goa govt clarifies data hosting services by Indian providers to overseas cloud firms is export of services; place of supply is recipient's location.

November 9, 2024

Circulars     GST - States

Goa government circular clarifying place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. Key points: Data hosting service providers not considered intermediaries under IGST Act; services not related to goods made available by recipient or immovable property. Place of supply determined by default provision u/s 13(2) IGST Act as location of recipient. Services provided to overseas cloud computing entities qualify as export of services subject to conditions u/s 2(6) IGST Act. Circular issued for uniform implementation of the clarification.

View Source

 

← Previous Next →

 

You may also like:

  1. The circular clarifies the place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. It addresses...

  2. The circular clarifies the place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. It addresses...

  3. Royalty receipts - subscription to cloud base service - The services are provided online via data centre located outside India. The Cloud services merely facilitate the...

  4. The circular addresses amendments to the Foreign Exchange Management (Overseas Investment) Directions, 2022 regarding investments in overseas funds. It clarifies that...

  5. Income accrued in India - Taxability of revenue from sale of software - Royalty - The Cloud services merely facilitate the flow of user data from the front end users...

  6. Overseas service providers provided data collection services to the respondent. The activities were merely data collection through questionnaires, with no research or...

  7. Levy of service tax under the reverse charge mechanism for manpower services imported from an overseas group company. The agreement involved secondment of employees from...

  8. Classification of services - Reverse charge mechanism (RCM) - Place of provision of services - Services procured from two overseas companies by the appellant, a Special...

  9. Income accrued in India - tratement of Income from cloud hosting services as royalty - income from cloud hosting services has erroneously held as royalty within the...

  10. This circular permits Indian mutual funds to invest in overseas mutual funds/unit trusts (MF/UTs) with exposure to Indian securities, subject to certain conditions. The...

  11. Demand of service tax on partners services to partnership firm - separate identity - mutuality of services - there cannot be a service provider – service recipient...

  12. Waiver of pre-deposit - classification of services provided by Overseas Logistics Service Providers (OLSPs) to accomplish the overseas part of the clearing and...

  13. Service Tax on ‘Short Term Accommodation Service and Restaurant Service’ – CBEC clarified various issues

  14. Utilization of CENVAT Credit - appellant, who received services from overseas service providers and discharged service tax under reverse charge mechanism, is eligible to...

  15. The case involved a dispute regarding the classification of services as intermediary services for export during 2009-10 to 2013-14. The Tribunal found that the...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: DGFT Mandates Online Non-Preferential Certificate of Origin Applicatio...
C: SEBI Launches iSPOT Portal for MIIs to Report Technical Glitches, Effe...
F: Forum Debates Refund Eligibility for Accumulated Cess on Exports Paid ...
C: GST Clarifications: Penal Charges Exempt, Payment Aggregators & R&D Se...
C: India's Finance Ministry Clarifies GST on Co-Insurance and Reinsurance...
F: Retail Shop Owner Exempt from Reverse Charge Mechanism on Commercial P...
F: Debate on ITC Eligibility for GST under RCM from Unregistered Supplier...
F: Punjab Company Must Pay CGST and SGST for Goa Rental; Registration in ...
A: Understanding Trademarks: Word, Design, Combination, Service, Certific...
A: Challenge Condonation of Delay Petitions to Win Cases Against Habitual...
A: Geopolitical Tensions Disrupt Global Trade: Tech, Rare Earths, and Lux...
A: Jewellery GST Set at 3% for Gold, Silver; 5% for Job Work; ITC Availab...
A: Madras High Court Rules on Proper Notice Service Under Tamil Nadu GST ...
A: India's Insecticide Exports: Navigating Regulations and Opportunities ...
A: Update Your IEC Annually to Avoid Suspension, Legal Penalties, and Tra...
A: India's Imitation Jewellery Exports Surge: Low Costs, Legal Framework ...
A: India's Fruit Import Rules: FSSAI, APEDA, and DGFT Set Safety, Quality...
H: High Court Denies Bail in 10.67 Crore GST Fraud Case Involving Fake Fi...
H: High Court: UP GST Revision Allowed Without Exhausting Appeals, Sectio...
H: High Court Rules GST Not Applicable When Transferring Leasehold Rights...
H: Court Rules Personal Hearing Required Before Denying GST Transitional ...
H: High Court Dismisses Input Tax Credit Refund Claim Filed After Two-Yea...
H: High Court Rules Cross-Utilization of IGST Input Tax Credit for CGST a...
H: Court Orders Release: CGST Act Section 69 Does Not Override CrPC 41/41...
H: Supreme Court: Income Tax Reassessment Notice u/s 147 Cannot Be Issued...
H: Bank's NRI Deposit Expenses and Excess Pension Contributions Held Dedu...
H: Court Rules No Interest Under 234B for Retrospective Book Profit Addit...
H: Court Denies Late Tax Return Filing Despite Additional TDS Credit, Rul...
H: Credit Card Expenses Disallowed u/s 37(1) Cannot Be Taxed Again as Dir...
H: Tax Tribunal: Gains from Gifted Diamonds Are Long-Term Capital Gains, ...