https://www.taxtmi.com/circulars?id=61644 Services connected to cargo handling at ports are ancillary and their place of supply is determined under Section 12(2) or Section 13(2) of the IGST Act according to contractual terms, not under the immovable property rule in Section 12(3). Services on goods temporarily imported for processing and exported without being put to use, such as cutting and polishing of unpolished diamonds, are subject to the temporary-import exception and their place of supply is determined under Section 13(2) of the IGST Act. en-us Fri, 28 Jun 2019 00:00:00 +0530 Sat, 29 Jun 2019 09:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61644 Services connected to cargo handling at ports are ancillary and their place of supply is determined under Section 12(2) or Section 13(2) of the IGST Act according to contractual terms, not under the immovable property rule in Section 12(3). Services on goods temporarily imported for processing and exported without being put to use, such as cutting and polishing of unpolished diamonds, are subject to the temporary-import exception and their place of supply is determined under Section 13(2) of the IGST Act. Circulars GST Fri, 28 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61644