Place of supply rules for port cargo services and temporary imports clarified: apply contract terms or IGST exceptions for processing. Clarification: port cargo-handling activities (unloading, haulage, movement to berth/plot, loading) are ancillary services not related to immovable property; their place of supply is determined by the IGST provisions applicable to ancillary services and the contract between supplier and recipient. For services on goods temporarily imported for processing and exported without being put to use, such as cutting and polishing of diamonds, the place of supply follows the special rule for temporarily imported goods exported after processing rather than the general rule locating services where performed.
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Place of supply rules for port cargo services and temporary imports clarified: apply contract terms or IGST exceptions for processing.
Clarification: port cargo-handling activities (unloading, haulage, movement to berth/plot, loading) are ancillary services not related to immovable property; their place of supply is determined by the IGST provisions applicable to ancillary services and the contract between supplier and recipient. For services on goods temporarily imported for processing and exported without being put to use, such as cutting and polishing of diamonds, the place of supply follows the special rule for temporarily imported goods exported after processing rather than the general rule locating services where performed.
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