The October 2024 edition of our Indirect Tax Newsletter brings you key updates on recent developments in the indirect tax landscape. This edition features clarifications on various issues, including advertising services provided by Indian agencies to foreign clients, the availability of Input Tax Credit on demo vehicles, the place of supply for data hosting services provided by Indian service providers to cloud computing companies located abroad, and the regularization of IGST refunds availed in contravention of Rule 96(10) of the Central Goods and Services Tax Rules, 2017. Additionally, it offers a comprehensive overview of significant judicial rulings, including a recent Supreme Court judgment in the Safari Retreats case, as well as key judgments from various High Courts that impact indirect taxes.