TMI BlogClarification regarding determination of place of supply in certain cases.X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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, Revenue Distt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly as contained in the Integrated Goods Services Tax Act, 2017(hereinafter referred to as the IGST Act ) have been examined. In order to ensure 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2) of Section 13 of the IGST Act, as the case 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 determine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an exception has been carved out in 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 activ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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