https://www.taxtmi.com/circulars?id=62207 Port activities related to cargo handling are ancillary and not services related to immovable property; their place of supply is determined under the IGST destination-based provisions applicable to services, depending on contractual terms between supplier and recipient. Services performed on goods temporarily imported into India for treatment or processing and exported without being put to any other use are governed by the special rule for services on temporarily imported goods, and their place of supply is determined accordingly rather than by the general performance-location rule. en-us Tue, 13 Aug 2019 00:00:00 +0530 Wed, 21 Aug 2019 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62207 Port activities related to cargo handling are ancillary and not services related to immovable property; their place of supply is determined under the IGST destination-based provisions applicable to services, depending on contractual terms between supplier and recipient. Services performed on goods temporarily imported into India for treatment or processing and exported without being put to any other use are governed by the special rule for services on temporarily imported goods, and their place of supply is determined accordingly rather than by the general performance-location rule. Circulars GST - States Tue, 13 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62207