Clarification regarding determination of place of supply in certain cases

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..... 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 - place of supply in respect of various cargo handling services provided by ports to clients; (II) Services rendered o .....

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..... 1 a) 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 port, unloading of wagons, movement of unloaded cargo to plot and s .....

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..... ction (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 activity which have been temporarily .....

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..... 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. It is requested that suitable trade notices may be issued to publicize the contents of this circular. 4. Difficulty, if any, in the implementation of this circular may be brought to the .....

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