Clarification regarding determination of place of supply in certain cases

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.... 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. 2. Various representations have been received from trade....

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....n 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 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 up-to place of unlo....

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....ons 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 services on unpolished diamonds such as cutting and polishing activity which have been temporarily ....