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The Circular No. 230/24/2024-GST, dated 10th September 2024, provides significant clarifications on the GST treatment of advertising services offered by Indian companies to foreign clients. This circular addresses important concerns related to the status of intermediaries, place of supply, and classification of such services as exports, which has been a topic of much debate. This circular helps to simplify compliance and eliminate ambiguity for businesses engaged in cross-border advertising services. Here are the key takeaways:
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