Clarification regarding determination of place of supply in certain cases

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....sp;       Dated: 08/11/2019 CIRCULAR NO. 5/2019-GST (Ref. Circular No. 103/22/2019-GST of Central Tax)   Subject: Clarification regarding determination of place of supply in certain cases - reg. Various representations have been received from trade and industry seeking clarification in respect of determination of place of supply in following cas....

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....r referred to as "the DGST 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 place of unloading, siding of wagons inside the port, unloading of wagons....

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....n 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 ....