Clarification regarding determination of place of supply in certain cases.

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..... --------------------------------------------------------------------------------------------------- Office of the Chief Commissioner of State Tax, Edupugallu, Vijayawada Circular No. 26/2019/GST CCTs Ref.in CCW/GST/74/2015 Dt. 24.07.2019 Subject: Clarification regarding determination of place of supply in certain cases. Various representations have been rec .....

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..... b-section (1) of section 168 of the Andhra Pradesh Goods Services Tax Act, 2017 (hereinafter referred to as the APGST Act ) clarifies the same as below: - 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 .....

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..... related to immovable property. Accordingly, the place of supply of such services will be determined as per the provisions contained 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 .....

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..... treatment or process. In case of cutting and polishing activity on unpolished diamonds which are 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. The field officers are requested to publicize the contents of this circular. 4. Difficulty, .....

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