TaxTMI 
TaxTMI 
Clarification regarding determination of place of supply in certain cases
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.... Taxes and Customs (CBIC) has issued circular No. 103/22/2019-GST, dated 28th June, 2019 seeking clarification in respect of determination of place of supply in following cases :-- (I) Services provided by ports.--Place of supply in respect of various cargo handling services provided by ports to clients ; (II) Services rendered on goods temporarily imported in India.--Place of supply in case o....
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....argo to berth, shipment/loading on vessel, etc. Doubts have been raised about determination of place of supply for such services, i.e., whether the same would be determined in terms of 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 or the same shall be determined in terms of the provisions contained in sub-section (3)....
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....ovisions contained in clause (a) of sub-section (3) of section 13 of the IGST Act and generally the place of services is where the services are actually performed. But 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 proces....