Place of supply rules clarified: port cargo-handling follows contractual determination; temporary import repairs follow export-linked supply rule. Place of supply for port cargo-handling and ancillary services is determined by contract and not as services related to immovable property; place of supply for services on goods temporarily imported for repair or processing and re-exported without being put to use (e.g., cutting and polishing unpolished diamonds) is determined under the provision for services in respect of temporarily imported goods for repair or processing, not by the general rule locating services where performed.
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Place of supply rules clarified: port cargo-handling follows contractual determination; temporary import repairs follow export-linked supply rule.
Place of supply for port cargo-handling and ancillary services is determined by contract and not as services related to immovable property; place of supply for services on goods temporarily imported for repair or processing and re-exported without being put to use (e.g., cutting and polishing unpolished diamonds) is determined under the provision for services in respect of temporarily imported goods for repair or processing, not by the general rule locating services where performed.
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