Clarifications on Determination of Place of Supply in Certain Cases under GST
<p><span>The Government of India has provided important clarifications regarding the determination of place of supply in specific cases under the GST regime. The key highlights from Circular No. 103/22/2019-GST are as follows:</span></p><ol start="1"><li><span><strong>Services Provided by Ports</strong>:</span><ul><li><span>Various services provided by port authorities to clients, such as cargo handling, wagon handling, and shipment loading, are considered ancillary to cargo handling services and are not related to immovable property. Therefore, the place of supply for these services will be determined as per the provisions of sub-section (2) of Section 12 or sub-section (2) of Section 13 of the IGST Act, based on the contract terms between the supplier and recipient.</span></li></ul></li><li><span><strong>Services Rendered on Temporarily Imported Goods</strong>:</span><ul><li><span>For services performed on unpolished diamonds temporarily imported into India for cutting and polishing, which are then exported without being used in India, the place of supply is determined as per sub-section (2) of Section 13 of the IGST Act. This exception is carved out for goods temporarily imported for repairs, treatment, or processing, which are then exported after the required treatment or process.</span> <a href="https://cms.plasament.com/storage/circular-cgst-103-0.pdf">circular-cgst-103_0</a><br> </li></ul></li></ol>