Place of supply rules: ancillary port cargo handling services determined by contract; temporary imports for processing follow export-location rule. Services connected to cargo handling at ports are ancillary and their place of supply is determined under Section 12(2) or Section 13(2) of the IGST Act according to contractual terms, not under the immovable property rule in Section 12(3). Services on goods temporarily imported for processing and exported without being put to use, such as cutting and polishing of unpolished diamonds, are subject to the temporary-import exception and their place of supply is determined under Section 13(2) of the IGST Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Place of supply rules: ancillary port cargo handling services determined by contract; temporary imports for processing follow export-location rule.
Services connected to cargo handling at ports are ancillary and their place of supply is determined under Section 12(2) or Section 13(2) of the IGST Act according to contractual terms, not under the immovable property rule in Section 12(3). Services on goods temporarily imported for processing and exported without being put to use, such as cutting and polishing of unpolished diamonds, are subject to the temporary-import exception and their place of supply is determined under Section 13(2) of the IGST Act.
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