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Place of supply 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 for service provided by Ports in respect of various cargo handling services provided by ports to clients

Issue of Invoices by Ports under IGST-— The petitioner, involved in iron export business, was recipient of services by suppliers at Paradip Port Trust, Odisha (PPT), on which PPT issued intra-State invoice. The petitioner, claiming to get inter-State invoice, had approached the Hon'ble High Court of Delhi who had directed the petitioner to approach the jurisdictional GST Commissioner to redress his grievance. The respondent submitted that the issue has already been resolved by CBIC. The CBIC has already clarified inter-alia on the issue of determination of place of supply on cargo handling services provided by the Ports vide its Circular No.103/22/2019-GST dated 28-06-2019. The petitioner is required to resolve the issue by approaching PPT. The court observed that the CBIT has already provided its clarification on 28th June 2019. Held that:- The Hon’ble High Court directed the PPT to comply with the said clarification issued by the CBIC and make amendment with respect to all the Petitioner's invoices from July 2017, within eight weeks. The said corrections will be carried out manually by the State Commissionerate.
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