https://www.taxtmi.com/circulars?id=61717 Port-related cargo handling activities are treated as ancillary services not related to immovable property, so their place of supply is determined under the IGST service provisions according to contract. Services on goods temporarily imported for processing (e.g., cutting and polishing of unpolished diamonds) that are exported after processing without being put to any other use fall under the IGST exception for temporarily imported goods; their place of supply is determined accordingly. en-us Fri, 28 Jun 2019 00:00:00 +0530 Fri, 12 Jul 2019 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61717 Port-related cargo handling activities are treated as ancillary services not related to immovable property, so their place of supply is determined under the IGST service provisions according to contract. Services on goods temporarily imported for processing (e.g., cutting and polishing of unpolished diamonds) that are exported after processing without being put to any other use fall under the IGST exception for temporarily imported goods; their place of supply is determined accordingly. Circulars GST - States Fri, 28 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61717