CBIC Circular 203/15/2023 Dt 27.10.23: Clarification on Place of Supply of Transportation, Advertising, & Co-Location Services
CBIC Circular No. 203/15/2023 Dt. 27 October 2023 The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular 203/15/2023 to provide clarity on determining the place of supply for specific services, namely transportation of goods, advertising services, and …