https://www.taxtmi.com/circulars?id=62167 Port-related services that are ancillary to cargo handling are not tied to immovable property and their place of supply is determined by contract-based IGST provisions applicable to such services. Services on goods temporarily imported for processing and exported without being used in India (for example, cutting and polishing of diamonds) fall under the exception and their place of supply is determined by the IGST rules for services on temporarily imported goods subsequently exported. en-us Fri, 05 Jul 2019 00:00:00 +0530 Mon, 12 Aug 2019 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62167 Port-related services that are ancillary to cargo handling are not tied to immovable property and their place of supply is determined by contract-based IGST provisions applicable to such services. Services on goods temporarily imported for processing and exported without being used in India (for example, cutting and polishing of diamonds) fall under the exception and their place of supply is determined by the IGST rules for services on temporarily imported goods subsequently exported. Circulars GST - States Fri, 05 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62167