Clarification regarding determination of place of supply in certain cases

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..... Patna. To, All Additional Commissioner All Circle Incharge: Bihar. 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: - ( .....

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..... clarifies the same as below: - S. No. Issue Clarification 1 Various services are being provided by the port authorities to its clients in relation to cargo handling. Some of such services are in respect of arrival of wagons at port, haulage of wagons inside port area .....

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..... 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 the supplier and recipient of such services. 2 Doubts have been raised about the place of supply in case of supply of various ser .....

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..... e 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 provisions contained in sub-section (2) of Section 13 of the IGST Act. 3. Difficulty, if any, in the implementation of this circular may be brought to the notice. (Dr. Pratima) .....

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