Clarification regarding determination of place of supply

Central Board of Indirect Taxes & Customs vide notification dated the 27th October, 2023 has issued clarification regarding determination of place of supply:

1. In cases where location of recipient of services is available, the place of supply of such services shall be the location of recipient of services and in cases where location of recipient of services is not available in the ordinary course of business, the place of supply shall be the location of supplier of services.
2. The place of supply of service provided by way of supply of sale of space on hoarding/ structure for advertising or for grant of rights to use the hoarding/ structure for advertising in this case would be the location where such hoarding/ structure is located.