Key Highlights of Circular No. 203/15/2023-GST

2025-03-03 10:00:46 02March

02March

Key Highlights of Circular No. 203/15/2023-GST

<h2><strong>1. Place of Supply for Transportation of Goods (Including Mail & Courier)</strong></h2><p>? <strong>Before 01.10.2023 (Old Rule - Section 13(9) of IGST Act)</strong></p><ul><li><strong>If either the supplier or recipient was located outside India</strong>, the <strong>place of supply was the destination of goods</strong>.</li></ul><p>? <strong>After 01.10.2023 (New Rule - Finance Act, 2023 Amendment)</strong></p><ul><li><strong>Section 13(9) was omitted</strong>.</li><li><strong>Now, the place of supply follows the general rule under Section 13(2) of IGST Act</strong>:<ul><li>✅ <strong>If recipient’s location is available → Place of supply = Recipient’s location.</strong></li><li>✅ <strong>If recipient’s location is unknown → Place of supply = Supplier’s location.</strong></li></ul></li></ul><p>? <strong>Clarification for Mail & Courier Services:</strong></p><ul><li>These were <strong>already outside Section 13(9)</strong> and will <strong>continue following Section 13(2)</strong>.</li></ul><p>? <strong>Impact:</strong></p><ul><li><strong>Exports of transportation services (where recipient is outside India) can now qualify as "export of services" and be zero-rated under GST</strong>.</li></ul><hr><h2><strong>2. Place of Supply for Advertising Services</strong></h2><p>? <strong>Case 1: Supply of Space for Advertising (Immovable Property)</strong></p><ul><li>If the vendor <strong>sells ad space on hoardings/billboards (or grants rights to use the space)</strong> → <strong>Place of supply = Location of the billboard (as per Section 12(3)(a) of IGST Act).</strong></li></ul><p>? <strong>Case 2: Full-Service Advertising (Vendor Places & Displays the Ad)</strong></p><ul><li>If the vendor <strong>only manages ad placement (without transferring rights to the billboard)</strong> → <strong>Place of supply = Location of the recipient (as per Section 12(2) of IGST Act).</strong></li></ul><p>? <strong>Key Difference:</strong></p><ul><li><strong>Selling ad space (like renting property) = Place of supply is where the billboard is located.</strong></li><li><strong>Providing ad visibility (display service) = Place of supply is where the recipient is located.</strong></li></ul><hr><h2><strong>3. Place of Supply for Co-Location Services (Data Centers & IT Infrastructure)</strong></h2><p>? <strong>Co-Location Services = IT Infrastructure Services, Not Renting of Property</strong></p><ul><li><strong>Co-location services include:</strong><ul><li>Hosting & IT infrastructure</li><li>Security, air conditioning, power backup, firewall, monitoring services</li><li><strong>NOT just passive renting of space</strong></li></ul></li></ul><p>? <strong>GST Treatment:</strong></p><ul><li>✅ <strong>Co-Location (Managed IT Services) → Place of Supply = Recipient's location (Section 12(2)).</strong></li><li>❌ <strong>If only physical space is rented (without IT services) → Place of Supply = Data center’s location (Section 12(3)(a)).</strong></li></ul><p>? <strong>Impact:</strong></p><ul><li><strong>Global IT companies using Indian data centers will now have better clarity on GST treatment.</strong></li></ul><hr><h2><strong>4. Trade Notices & Implementation</strong></h2><p>? <strong>CBIC directs tax authorities</strong> to issue trade notices ensuring businesses understand these clarifications.<br>? Any <strong>challenges in implementation</strong> should be reported to CBIC.<a href="https://cms.plasament.com/storage/shubham-pathak/circular-no-203.pdf">circular-no-203</a><br> </p>

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2025-03-04 05:14:05
Key Highlights of Circular No. 189/01/2023-GST
2025-03-04 05:19:56
Key Highlights of Circular No. 190/02/2023-GST
2025-03-04 05:24:09
Key Highlights of Circular No. 191/03/2023-GST
2025-03-04 05:36:26
Key Highlights of Circular No. 32/06/2018-GST
2025-03-04 05:43:09
Key Highlights of Circular No. 33/07/2018-GST
2025-03-04 05:46:43
Key Highlights of Circular No. 230/24/2024-GST
2025-03-04 05:48:40
Key Highlights of Circular No. 219/13/2024-GST
2025-03-04 05:51:09
Key Highlights of Circular No. 220/14/2024-GST
2025-03-04 05:54:34
Key Highlights of Circular No. 231/25/2024-GST
2025-03-04 05:54:59
Key Highlights of Circular No. 221/15/2024-GST
2025-03-04 05:59:20
Key Highlights of Circular No. 232/26/2024-GST
2025-03-04 06:09:12
Key Highlights of Circular No. 222/16/2024-GST
2025-03-04 06:16:58
Key Highlights of Circular No. 223/17/2024-GST
2025-03-04 06:21:33
Key Highlights of Circular No. 233/27/2024-GST
2025-03-04 06:21:56
Key Highlights of Circular No. 224/18/2024-GST
2025-03-04 06:27:05
Key Highlights of Circular No. 225/19/2024-GST
2025-03-04 06:30:59
Key Highlights of Circular No. 226/20/2024-GST
2025-03-04 06:34:09
Key Highlights of Circular No. 227/21/2024-GST
2025-03-04 06:36:51
Key Highlights of Circular No. 234/28/2024-GST
2025-03-04 06:41:01
Circular No. 228/22/2024-GST: Clarifications on GST Applicability
2025-03-04 06:41:31
Circular No. 229/23/2024-GST: Clarifications on GST Rates & Classification
2025-03-04 06:44:13
Clarifying Provisions Under CGST Act: Circular No. 237/31/2024-GST
2025-03-04 06:47:07
Waiver of Interest and Penalty: Circular No. 238/32/2024-GST
2025-03-04 06:54:18
Key Highlights of Circular No. 235/29/2024-GST
2025-03-04 06:55:29
Key Highlights of Circular No. 236/30/2024-GST
2025-03-04 07:04:30
Amendments in Adjudication Process under Central Goods and Services Tax
2025-03-05 05:12:15
Clarifications on GST Applicability and ITC Availability
2025-03-05 05:20:17
Clarifications on GST Issues under Circular No. 48/22/2018-GST
2025-03-05 05:25:28
Clarifications on Refund Related Issues under GST
2025-03-05 05:37:57
Clarifications on Refund-Related Issues under GST
2025-03-05 05:48:33
Verification of Applications for Grant of New Registration
2025-03-05 08:05:14
Transfer of Input Tax Credit upon Sole Proprietor's Death
2025-03-05 08:22:54
Clarifications on Exercising Option to Pay Tax under Notification No. 2/2019-CT(R)
2025-03-05 08:35:31
GST Applicability on Seed Certification Tags
2025-03-05 08:45:26
GST Exemption on Upfront Amounts for Long-Term Lease of Plots
2025-03-05 08:49:42
Clarification on GST Applicability on Additional/Penal Interest
2025-03-05 09:09:14
Clarifications on Determination of Place of Supply in Certain Cases under GST
2025-03-05 09:54:12
Clarification on Tax Payment for Warehoused Goods (Circular No. 91/10/2019-GST)
2025-03-05 10:25:07
Processing of Refund Applications under GST
2025-03-05 10:37:15
Clarifications on Treatment of Secondary or Post-Sales Discounts under GST
2025-03-05 10:39:25
Refund of Taxes Paid on Inward Supply of Indigenous Goods by Retail Outlets at International Airports
2025-03-05 10:41:29
Clarifications on Supply of Information Technology Enabled Services (ITeS)
2025-03-05 10:43:27
Clarifications on Goods Sent/ Taken Out of India for Exhibition or Consignment
2025-03-05 10:45:54
GST on Monthly Subscription Charges by Residential Welfare Associations
2025-03-05 10:52:21
Eligibility to File Refund Application under GST for a Period with NIL Refund Claim
2025-03-05 10:59:16
Procedure to Claim Refund Subsequent to a Favourable Order
2025-03-05 11:04:51
Procedure for Procurement of Supplies from DTA by EOU, EHTP, STP, and BTP Units under Deemed Export Benefits
2025-03-05 11:27:39
Extension of Due Dates for Filing FORM GSTR-1 and GSTR-2
2025-03-05 11:32:19
Clarification on Refund of Unutilized Input Tax Credit for Exporters of Fabrics
2025-03-05 11:36:20
Clarification on Taxability of Custom Milling of Paddy
2025-03-08 05:30:01
Clarification on Inter-State Movement of Rigs, Tools, and Spares
2025-03-08 05:32:21
Clarification on Taxation of Art Supply by Artists
2025-03-08 05:34:16
Clarifications on Maintenance of Books of Accounts for Auctioning Tea, Coffee, and Rubber
2025-03-08 05:38:14
Manual Filing and Processing of Refund Claims under GST
2025-03-08 05:43:42
Clarification on Manual Filing of Applications for Advance Ruling and Appeals
2025-03-08 05:48:09
Filing of Returns under GST - Important Clarifications
2025-03-08 05:52:39
Clarifications on GST Levy for Various Services
2025-03-08 05:56:08
Clarifications Regarding GST on College Hostel Mess Fees
2025-03-08 05:58:07
Clarification on GST for Polybutylene Feedstock and LPG for Poly Iso Butylene Manufacturing
2025-03-08 06:00:48
Clarification on GST Rates for Supplies to Indian Railways
2025-03-08 06:04:03
Clarification on Proper Officers under CGST and IGST Acts
2025-03-08 06:07:52
Clarification on Input Tax Credit for Electronic Commerce Operators
2025-03-08 06:12:25
Clarification on Input Tax Credit for Ex-Works Contracts in the Automobile Sector
2025-03-08 06:14:53
Clarification on Place of Supply of Online Services
2025-03-08 06:18:47
Clarifications on GST Treatment of Vouchers
2025-03-08 06:21:05
Clarifications on Issues Related to Job Work
2025-03-08 06:23:12

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