Place of provision for clearing and forwarding agent

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Querist : Anonymous

Querist : Anonymous (Querist)

09 January 2013 Which Rule will determine Place of Provision for Clearing and Forwarding Agent? Rule 3 or Rule 9.

Querist : Anonymous

Querist : Anonymous (Querist)

15 January 2013 Experts Kindly Reply...

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

10 August 2024 The place of provision of service for clearing and forwarding agents is determined under **Rule 9** of the Place of Supply of Services Rules, 2012. Here’s a detailed explanation:

### Place of Provision of Services Rules

**1. Rule 3: General Rule**
- Rule 3 applies to services where no specific rule is provided. It generally states that the place of provision of a service is the place where the service is actually performed.

**2. Rule 9: Specific Rules for Certain Services**
- Rule 9 is more specific and applies to services such as those provided by clearing and forwarding agents.
- **Rule 9(1)(f)**: Specifically deals with clearing and forwarding agents, stating that the place of provision of the service is the place where the goods are cleared or forwarded.

### **Detailed Application:**

**Clearing and Forwarding Agent Services:**
- **Rule 9(1)(f)** of the Place of Provision of Services Rules, 2012, states that for services provided by a clearing and forwarding agent, the place of provision of service will be the place where the goods are cleared or forwarded.

#### **Example:**
- If a clearing and forwarding agent provides services in Mumbai for goods that are to be forwarded to Delhi, the place of provision of this service would be considered as Mumbai, where the service is performed.

### Summary
For clearing and forwarding agent services, you should refer to **Rule 9** of the Place of Provision of Services Rules, 2012. This rule specifically addresses the place of provision of services for clearing and forwarding agents, unlike Rule 3 which is a general rule applicable where no specific rule is provided.

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