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 ..... IV/16/049/2019-Tech GST TRADE NOTICE No. 08/2019 Subject: Clarification 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of the law, the Board, in exercise of its powers conferred by sub- section (I) of section 168 of the Central Goods Services Tax Act, 2017 (hereinafter referred to as the CGST Act ) clarifies the same as below: - Sr. No. Issue Clarification 1. Various service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of the contract between ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xported 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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