https://www.taxtmi.com/circulars?id=62109 Clarification: port cargo-handling activities (unloading, haulage, movement to berth/plot, loading) are ancillary services not related to immovable property; their place of supply is determined by the IGST provisions applicable to ancillary services and the contract between supplier and recipient. For services on goods temporarily imported for processing and exported without being put to use, such as cutting and polishing of diamonds, the place of supply follows the special rule for temporarily imported goods exported after processing rather than the general rule locating services where performed. en-us Mon, 22 Jul 2019 00:00:00 +0530 Thu, 08 Aug 2019 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62109 Clarification: port cargo-handling activities (unloading, haulage, movement to berth/plot, loading) are ancillary services not related to immovable property; their place of supply is determined by the IGST provisions applicable to ancillary services and the contract between supplier and recipient. For services on goods temporarily imported for processing and exported without being put to use, such as cutting and polishing of diamonds, the place of supply follows the special rule for temporarily imported goods exported after processing rather than the general rule locating services where performed. Circulars GST - States Mon, 22 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62109