https://www.taxtmi.com/circulars?id=62069 Place of supply for port cargo handling services is determined under the IGST provisions applicable to services related to goods and by reference to contractual terms, not under immovable property rules. Services on goods temporarily imported for treatment and exported thereafter without being used in India (for example, cutting and polishing of unpolished diamonds) are subject to the IGST rule treating place of supply under the specific provision for services on temporarily imported goods, and not by the general place of performance rule. en-us Wed, 24 Jul 2019 00:00:00 +0530 Tue, 06 Aug 2019 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62069 Place of supply for port cargo handling services is determined under the IGST provisions applicable to services related to goods and by reference to contractual terms, not under immovable property rules. Services on goods temporarily imported for treatment and exported thereafter without being used in India (for example, cutting and polishing of unpolished diamonds) are subject to the IGST rule treating place of supply under the specific provision for services on temporarily imported goods, and not by the general place of performance rule. Circulars GST - States Wed, 24 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62069