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 ..... PRESENT: DR. T.V. SOMANATHAN, I.A.S., COMMISSIONER OF STATE TAX Circular No. 75/2019/TNGST (RC No.26/2019/A1/P P) Dated: 05.07.2019 Sub: Clarification regarding determination of place of supply in certain cases - reg. Ref: Circular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 (hereinafter referred to as the IGST Act ) have been examined. In order to ensure uniformity in the implementation of the provisions of the law, the Commissioner, in exercise of its powers conferred by section 168 of the Tamil Nadu Goods Services Tax Act, 2017 (hereinafter referred to as the TNGST Act ) clarifies the same as below: - S. No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be or the same shall be determined in terms of the provisions contained in sub-section (3) of Section 12 of the IGST Act. 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- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of services supplied in respect of goods which are temporarily imported into India for repairs or for any other treatment 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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