Place of supply rules govern port cargo handling and processing of temporarily imported goods, determined under IGST provisions. Clarification states that cargo-handling and related port activities are ancillary and not services connected to immovable property, so their place of supply is determined under the IGST provisions applicable to services between supplier and recipient based on contractual terms. It also states that cutting and polishing of unpolished diamonds temporarily imported for processing and exported without being put to use fall within the temporary import exception, and their place of supply is determined under the IGST provision for services on goods temporarily imported for treatment or process.
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 govern port cargo handling and processing of temporarily imported goods, determined under IGST provisions.
Clarification states that cargo-handling and related port activities are ancillary and not services connected to immovable property, so their place of supply is determined under the IGST provisions applicable to services between supplier and recipient based on contractual terms. It also states that cutting and polishing of unpolished diamonds temporarily imported for processing and exported without being put to use fall within the temporary import exception, and their place of supply is determined under the IGST provision for services on goods temporarily imported for treatment or process.
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