https://www.taxtmi.com/circulars?id=61695 Clarification: cargo-handling services by ports are ancillary, not immovable-property related, so their place of supply is determined under sub-section (2) of Section 12 or sub-section (2) of Section 13 of the IGST Act depending on contractual terms. Services on goods temporarily imported for processing and exported without being put to other use (e.g., cutting and polishing of unpolished diamonds) fall under the temporary import/export exception and their place of supply is determined under sub-section (2) of Section 13 rather than the general performance-location rule. en-us Fri, 28 Jun 2019 00:00:00 +0530 Thu, 04 Jul 2019 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61695 Clarification: cargo-handling services by ports are ancillary, not immovable-property related, so their place of supply is determined under sub-section (2) of Section 12 or sub-section (2) of Section 13 of the IGST Act depending on contractual terms. Services on goods temporarily imported for processing and exported without being put to other use (e.g., cutting and polishing of unpolished diamonds) fall under the temporary import/export exception and their place of supply is determined under sub-section (2) of Section 13 rather than the general performance-location rule. Circulars GST - States Fri, 28 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61695