Place of supply rules: ancillary port cargo services follow contract-based place provisions; services on temporarily imported goods treated as exported. Place of supply for port cargo handling services is determined under the IGST provisions applicable to services related to goods and by reference to contractual terms, not under immovable property rules. Services on goods temporarily imported for treatment and exported thereafter without being used in India (for example, cutting and polishing of unpolished diamonds) are subject to the IGST rule treating place of supply under the specific provision for services on temporarily imported goods, and not by the general place of performance rule.
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 services follow contract-based place provisions; services on temporarily imported goods treated as exported.
Place of supply for port cargo handling services is determined under the IGST provisions applicable to services related to goods and by reference to contractual terms, not under immovable property rules. Services on goods temporarily imported for treatment and exported thereafter without being used in India (for example, cutting and polishing of unpolished diamonds) are subject to the IGST rule treating place of supply under the specific provision for services on temporarily imported goods, and not by the general place of performance rule.
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