Place of supply rules: port cargo handling and processing of temporarily imported goods governed by contractual location or export status. Port activities related to cargo handling are ancillary and not services related to immovable property; their place of supply is determined under the IGST destination-based provisions applicable to services, depending on contractual terms between supplier and recipient. Services performed on goods temporarily imported into India for treatment or processing and exported without being put to any other use are governed by the special rule for services on temporarily imported goods, and their place of supply is determined accordingly rather than by the general performance-location 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: port cargo handling and processing of temporarily imported goods governed by contractual location or export status.
Port activities related to cargo handling are ancillary and not services related to immovable property; their place of supply is determined under the IGST destination-based provisions applicable to services, depending on contractual terms between supplier and recipient. Services performed on goods temporarily imported into India for treatment or processing and exported without being put to any other use are governed by the special rule for services on temporarily imported goods, and their place of supply is determined accordingly rather than by the general performance-location rule.
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