GST E-tax Guide on Web Hosting and Server Co-Location Services
November 11, 2019
The e-tax guide has been updated in regards to web-hosting and server co-location services, with the changes with respect to reverse charge that will be effective from 1 January 2020.
No specific changes to web hosting or server co-location services per se.
With the introduction of the reverse charge rules, services directly benefiting a local GST registered person can also be zero-rated under section 21(3)(j) and section 21(3)(s) of the GST Act.
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