Clarification regarding determination of place of supply in certain cases

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..... . Subject: Clarification regarding determination of place of supply in certain cases. Ref: CBIC Circular No. 103/22/2019-GST dated, 28th June, 2019 Queries have been raised 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; (Il) .....

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..... ents 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 staking hereof, movement of unloaded cargo to berth, shipment/loading on vessel etc. Doubts have been raised about determination of place of .....

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..... e 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? Place of supply in case of performance based services is to be determined as per the provisions contained in clause (a) of sub-section (3) of Section 13 of the IGST Act and generally the place of .....

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