Clarification regarding determination of place of supply in certain cases.

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..... ases. No. CT/GST-15/Pt-1/2017/30. - 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 on goods temporarily imported in India - place of sup .....

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..... p-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 supply for such services i.e. whether the same would be determined in terms of the provisions contained in sub-section (2) of Section 12 or .....

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..... porarily 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 services is where the services are actually performed. But an exception has been carved out in case of services supplied in respect of go .....

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