Place of supply rules: port cargo handling services are ancillary and determined under IGST provisions per contract. Place of supply for port cargo handling activities (arrival/haulage/siding/unloading/movement/staking/shipment) is determined under the IGST place of supply provisions depending on the contract, as these services are ancillary and not immovable property related. Services on goods temporarily imported for cutting, polishing or similar treatment and exported without being put to any other use have their place of supply determined under the IGST provision for services in respect of temporarily imported goods.
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 services are ancillary and determined under IGST provisions per contract.
Place of supply for port cargo handling activities (arrival/haulage/siding/unloading/movement/staking/shipment) is determined under the IGST place of supply provisions depending on the contract, as these services are ancillary and not immovable property related. Services on goods temporarily imported for cutting, polishing or similar treatment and exported without being put to any other use have their place of supply determined under the IGST provision for services in respect of temporarily imported goods.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
