Place of provision for clearing and forwarding agent

This query is : Resolved

Share Report Follow Query Ask a Query

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 online

Aashok Kumar Sharma online

(Expert)
Follow

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.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join the CA Students WhatsApp Community for ICAI Updates, Trending Courses & Notes!

Similar Resolved Queries

Unanswered Queries

Popular
Recent

Trending Online Classes

Direct Tax Laws & International Taxation May 26,Sept 26 & Jan 27

CA Arvind Tuli

Enroll Now
Audit Fast Track Recorded Batch For May 26,Sept 26 & Jan 27

CA Aarti Lahoti

Enroll Now
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English

CA Bhanwar Borana & CA Shubham Keswani

Enroll Now

view all classess

Meet our CAclubindia PRO Members

SARAVANAN PALANISAMY

GST Karimnagar state

Darshan

Krishnamohan Gangaraju

CA Bijo scaria

Subscribe Now

Place of provision for clearing and forwarding agent

Similar Resolved Queries

Trending Online Classes

Meet our CAclubindia PRO Members

Quick Links

Browse by Category

Latest Job Openings

Senior Executive

Manager- Finance and Compliance

GST CONSULTANT

GST CONSULTANCY

Accountant

CA Final

Article Assistant

Associate CA