Place of supply for cargo handling services clarified as determined by contract under IGST place-of-supply rules. Clarification: cargo handling activities by ports are ancillary and not immovable-property services; their place of supply is determined under the service-place rules according to the contract between supplier and recipient. Services performed on goods temporarily imported for treatment and exported without being put to use (e.g., cutting and polishing unpolished diamonds) fall under the temporary-import exception; their place of supply is determined by the rule applicable to services on such temporarily imported goods.
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Provisions expressly mentioned in the judgment/order text.
Place of supply for cargo handling services clarified as determined by contract under IGST place-of-supply rules.
Clarification: cargo handling activities by ports are ancillary and not immovable-property services; their place of supply is determined under the service-place rules according to the contract between supplier and recipient. Services performed on goods temporarily imported for treatment and exported without being put to use (e.g., cutting and polishing unpolished diamonds) fall under the temporary-import exception; their place of supply is determined by the rule applicable to services on such temporarily imported goods.
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