Place of supply clarified for port cargo-handling and temporary-import services; contract terms and export condition determine location. Place of supply for port ancillary cargo-handling services is not tied to immovable property and is to be determined under the place-of-supply rules applicable to such services based on the contract between supplier and recipient. For services performed on goods temporarily imported for treatment or process (e.g., cutting and polishing of unpolished diamonds) that are exported without being put to any use in India beyond that process, the place of supply follows the special rule for temporarily imported goods rather than the general rule for where services are performed.
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 clarified for port cargo-handling and temporary-import services; contract terms and export condition determine location.
Place of supply for port ancillary cargo-handling services is not tied to immovable property and is to be determined under the place-of-supply rules applicable to such services based on the contract between supplier and recipient. For services performed on goods temporarily imported for treatment or process (e.g., cutting and polishing of unpolished diamonds) that are exported without being put to any use in India beyond that process, the place of supply follows the special rule for temporarily imported goods rather than the general rule for where services are performed.
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 
