https://www.taxtmi.com/circulars?id=61707 Services by port authorities that are ancillary to cargo handling are not services related to immovable property; their place of supply is determined by the general service place-of-supply provisions based on contract between supplier and recipient. Services performed on goods temporarily imported for treatment or processing and exported without being put to use in India (e.g., cutting and polishing of unpolished diamonds) fall under the exception for temporarily imported goods, and their place of supply is determined accordingly. en-us Fri, 28 Jun 2019 00:00:00 +0530 Sat, 06 Jul 2019 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61707 Services by port authorities that are ancillary to cargo handling are not services related to immovable property; their place of supply is determined by the general service place-of-supply provisions based on contract between supplier and recipient. Services performed on goods temporarily imported for treatment or processing and exported without being put to use in India (e.g., cutting and polishing of unpolished diamonds) fall under the exception for temporarily imported goods, and their place of supply is determined accordingly. Circulars GST - States Fri, 28 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61707