Clarification regarding determination of place of supply in certain cases

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..... Wing **** New Delhi, Dated the 28th June, 2019 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals / Director Generals (All) Madam/Sir, Subject: Clarification regarding determination of place of supply in certain cases reg. .....

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..... aw, the Board, in exercise of its powers conferred by sub-section (1) of section 168 of the Central Goods Services Tax Act, 2017 (hereinafter referred to as the CGST Act ) clarifies the same as below: - S. No. Issue Clarification 1 Various services are .....

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..... It is hereby clarified that such services are ancillary to or related to cargo handling services and are not 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 o .....

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..... tment or process and are exported after such repairs or treatment or process without being put to any use in India, other than that which is required for such repairs or 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 p .....

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