Clarification regarding determination of place of supply in certain cases

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....cular 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 No. 103/22/2019-GST, dated 28-06-2019 issued by the Department of Revenue, Ministry of Finance, Government of India, New Delhi. Various representations have been received from trade and industry  seeking....

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....68 of the  Tamil Nadu Goods & Services Tax Act, 2017 (hereinafter referred to as "the TNGST 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 handling. Some of such services are in respect of arrival of wagons at port, haulage of wagons inside port area up-to pla....

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.... 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 supply of various services on unpol....