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Central Board of Indirect Taxes and Customs (CBIC) issued Circular no. 232/26/2024-GST dated 10.09.2024 to provide clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India.
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CBIC issued a Circular No. 220/14/2024-GST dated 26.06.2024 to provide Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors
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