Clarification regarding determination of place of supply in certain cases.

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..... ated: 28-06-2019 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-08/2019-20 Subject: Clarification regarding determination of place of supply in certain cases. Various representations have been received from trade and industry seeking clarification in respect of determination of place of supply in following cases: - (I) Services provided by Ports - .....

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..... S.No. Issue Clarification 1. Various services are being provided by the port authorities to its clients in relation to cargo handling. Some of such services are in respect of arrival of wagons at port, haulage of wagons inside port area up-to place of unloading, siding of wagons inside the por .....

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..... ned in sub-section (2) of Section 12 or sub-section (2) of Section 13 of the IGST Act, as the case may be, depending upon the terms of the contract between the supplier and recipient of such services. 2. Doubts have been raised about the place of supply in case of supply of various services on unpolished diamonds such as cutting and polishing activ .....

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..... e temporarily imported into India are not put to any use in India, the place of supply would be determined as per the provisions contained in sub-section (2) of Section 13 of the IGST Act. 3. This circular is clarificatory in nature and cannot be made use of for interpretation of provisions of law. If any member of trade has any doubt, he may refer the matter to this office .....

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