Circular, 2019

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

To OO \ 'LRNM I·NT or TRIPURA I 0- - · I PAN DIT NEIIRU COiviPLEX, GURKHABASTI

AGARTALA. TRIPURA WEST. PIN-799006.

Dated, Agartala, the Q1__1 ~I 20 19 Circula r No. 22/20 I 9 GST (Stnte) ri te Additional Commissil11l~r of State ·1 ax I Dcput~ Commissiom:r of State Tax/ Superintendent of State Tax (All) I Inspector of State Tax (All) Subject: Clarification regarding determination of place of supply in certain cases- reg. rite lkpanmcnt of lk\·cnuc. C:n tral Board of lmlin:ct "):axes & Customs. GST Polic' V/ing mk C1 ret liar No I 03/2 2/21l!'>-GST dated 2H 1 h J unc. 20 19 has issued clarifica tion reganling dt.:rcnmnat1on of place of suppl~· in certain cases. in order to ensure un iformit~ in the implementation of the pro' is10ns of Ia" across the tic ld formm1ons. \Yhidl is annexed lwrc\\'i th. 1\.:1 20 I 7 ( I npur:t Act No (J or 20 I 7) 1\.11 the pu rposc of uni l(mn ity in the implemi.!ntatron oft h.: 1\c! Enclo.: Circular No 103/2212019-GST Govemment of Tripura Copy to:

1. The P S. to the Additional Chief Secretary, Finance, Government of Tnpura for favour of kind information .

2. The Assistant Statistical Officer. Statistical Section, 0/o the Commissioner of Taxes & Excise. Agartala \Yith request to upload the Circular in the Official website ""'' tl'ipurat;t\:cs n!LJU. Ch1~f Commi ssioner of St<ltc r:rx Government of rripura Circular No. 103/22/2019-GST F. No. CBEC- 20/16/04/2018- GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Ta."tes and Customs New Delhi, Dated the 281h June. 2019 To.

The Principal Chief Commissioners I Chief Commissioners I Principal Commissioners I Commissioners of Central Tax (All) The Principal Director Generals I Director Generals (All) Suhjcct: Clal"il'il'alion rq:,arding til-termination of ulacc of supplv 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 cases: - (I) Services provided by Ports - place of supply in respect of various cargo handling services provided by ports to clients:

(II) Sc n ict•.s n'n(krcd on good~ lcmporarilv imJlortcd in l ndiu -place of supply in case of services rendered on unpolished diamonds received from abroad, which are exported after cutting. polishing etc.

2. The provisions relating to detem1ination of place of supply as contained in the Integrated Goods & Services Tax Act, 2017 (hereinafter referred to as "the IGST Act") have been examined. ln order to ensure uniformity in the implementation of the provisions of the law, the Board, m exercise of its powers conferred by sub-section (l) of section 168 of the Central Goods & Services Tax Act, 2017 (hereinafter referred to as "the CGST Act") clarifies the same as below: - Page 1 of 3 Circular No. 1 03/22/2019-GST s. Issue Cia rifir at inn No.

I Various services are being provided by the It is hereby clarified that such services port authorities to its clients in relation to are ancillary to or related to cargo 1 cargo handling. Some of such services are handling services and arc not related to in respect of arrival of wagons at port, immovable property. Accordingly. the haulage of wagons msidc port area up-to place of supply of such services will be place of unloading. siding of \-vagons ins1de determined as per the provisions the port, unloading of wagons. movement contained in sub-section (2) of Section of unloaded cargo to plot and staking 12 or sub-section (2) of Section 13 of hereof, movement of unloaded cargo to the IGST Act, as the case may be. berth, shipment/loading on vessel etc. depending upon the terms of the I 1 Doubts have been raised abodt contract between the supplier and determination of place of supply for such recipient of such services. services i.e. \Vhcther the same would be detennincd in terms of the prov1sions I 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 I determined in te~ms of the provisions I I contained in sub-section (3) of Section 12 of the IGST Act.

2 Doubts have been raised about the place of Place of supply in case of performance supply in case of supply of various services based services is to be determined as on unpolished diamonds such as cutting per the provisions contained in clause and polishing activity which have been (a) of sub-section (3) of Section 13 of temporarily imported into India and are not the IGST Act and generally the place of put to any use in India? services ts where the serv1ces are Page 2 of 3 actually performed. But an exception has been carved oul in case of services supplied in respect of goods which are temporarily imported into India for repairs or for an~' other treatment or Circular No. 103/22/2019-GST process and are exported after such repairs or treatment or process without being put to any use in India, other than that which is requl.red for such repairs or treatment or process.

In case of cutting and polishing activity on unpolished diamonds which are temporarily imported into India are not put to any use in India, the place of supply would be detennined as per the provisions contained in sub-section (2) of Section 13 of the I GST Act.

3 It is requested that suitable trade notices may be issued to publicize the contents of this circular.

4. Difficulty, if any, in the implementation of this circular may be brought to the notice of the Board immediately. Hindi version follows.

Page 3 of 3 (Upender Gupta)