Place of supply clarified: port cargo handling follows IGST contract-based rules; temporary-import processing uses export exception. Port-related cargo handling activities are treated as ancillary services not related to immovable property, so their place of supply is determined under the IGST service provisions according to contract. Services on goods temporarily imported for processing (e.g., cutting and polishing of unpolished diamonds) that are exported after processing without being put to any other use fall under the IGST exception for temporarily imported goods; their place of supply is determined accordingly.
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Place of supply clarified: port cargo handling follows IGST contract-based rules; temporary-import processing uses export exception.
Port-related cargo handling activities are treated as ancillary services not related to immovable property, so their place of supply is determined under the IGST service provisions according to contract. Services on goods temporarily imported for processing (e.g., cutting and polishing of unpolished diamonds) that are exported after processing without being put to any other use fall under the IGST exception for temporarily imported goods; their place of supply is determined accordingly.
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