Place of supply rules: cargo-handling follows contractual IGST provisions; temporary imports for processing follow export exception. Clarification sets the place of supply for port cargo-handling activities as determined under section 12(2) or 13(2) of the IGST Act based on contractual terms, and provides that services on goods temporarily imported for treatment and exported without other use (e.g., cutting and polishing of diamonds) are treated 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: cargo-handling follows contractual IGST provisions; temporary imports for processing follow export exception.
Clarification sets the place of supply for port cargo-handling activities as determined under section 12(2) or 13(2) of the IGST Act based on contractual terms, and provides that services on goods temporarily imported for treatment and exported without other use (e.g., cutting and polishing of diamonds) are treated under section 13(2) of the IGST Act.
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