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Circular No. 230/24/2024-GST: Clarification in respect of advertising services provided to foreign clients.

Important Keyword: F. No. CBIC-20001/6/2024-GST, Circular No. 230/24/2024-GST, Section 168 (1) CGST Act 2017, Section 13(3) IGST Act 2017, Section 2(13) IGST Act 2017. F. No. CBIC-20001/6/2024-GSTGovernment of India Ministry of Finance Department of RevenueCentral...

Circular No. 230/24/2024-GST: Clarification in respect of advertising services provided to foreign clients.

Whether the advertising services provided by the advertising companies to foreign clients can be considered as performance-based services as per section 13(3)of the IGST Act?

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