Circular 103/22/2019 - Central Tax

Date: June 28, 2019

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Subject

Clarification regarding determination of place of supply in certain cases

Content

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) Services rendered on goods temporarily imported in India - place of supply in case of services rendere…

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