https://www.taxtmi.com/circulars?id=61781 Clarification sets the place of supply for port cargo-handling activities as determined under section 12(2) or 13(2) of the IGST Act based on contractual terms, and provides that services on goods temporarily imported for treatment and exported without other use (e.g., cutting and polishing of diamonds) are treated under section 13(2) of the IGST Act. en-us Fri, 28 Jun 2019 00:00:00 +0530 Mon, 15 Jul 2019 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61781 Clarification sets the place of supply for port cargo-handling activities as determined under section 12(2) or 13(2) of the IGST Act based on contractual terms, and provides that services on goods temporarily imported for treatment and exported without other use (e.g., cutting and polishing of diamonds) are treated under section 13(2) of the IGST Act. Circulars GST - States Fri, 28 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61781