CBIC's clarification regarding determination of place of supply in certain cases

CBIC clarifies that place of supply in case of services provided by the port authorities to its clients in relation to cargo handling are ancillary to or related to cargo handling services and are not related to immovable property’; Accordingly, the place of supply of such services will be determined as per 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, depending upon the terms of the cont...