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Clarification regarding determination of place of supply in certain cases.

..... Additional/Jt. Commissioner of State Taxes and Excise, (South Zone, North Zone, Central Zone), Shimla, Palampur, Mandi, H.P. 2. The Joint Commissioner of State Taxes and Excise, Flying Squad, (Central Zone, North Zone, South Zone), Una, Palampur, Parwanoo, H.P. 3. The Dy. Commissioner of State Taxes and Excise, Shimla, Solan, BBN Baddi, Sirmour, Bilaspur, Hamirpur, Mandi. Kullu, Chamba, Kangra, Re .....

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..... sure uniformity in the implementation of the provisions of the law, in exercise of its powers conferred by sub-section (1) of section 168 of the Himachal Pradesh Goods & Services Tax Act, 2017 (hereinafter referred to as the HPGST Act ) 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 ha .....

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

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..... olishing 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. This Circular shall come into force w.e.f. 28.06.2019. 4. Difficulty, if any, in the implementation of this circular may be brought to the notice of this offic .....

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