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TMI BlogClarification regarding determination of place of supply in certain casesX X X X Extracts X X X X X X X X Extracts X X X X ..... on regarding determination of place of supply in certain cases - Reg. Attention of the Trade is invited to the Circular No. 103/22/2019-GST dated 28.06.2019 issued by the Central Board of Indirect Taxes and Customs, GST Policy Wing on the above subject, which is reproduced hereunder. 2. Various representations have been received from trade and industry seeking clarification in respect of deter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nafter referred to as "the CGST Act") clarifies the same as below: - Sr. 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 port, unloading of wag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion (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 imported into India and are not put to any use in India? Pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 4. All the Deputy/ Assistant Commissioners are requested to bring the contents of the Trade Notice to the notice of all the officers working under their charge and the taxpayers falling under their respectiv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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