https://www.taxtmi.com/circulars?id=62328 Clarification: cargo handling activities by ports are ancillary and not immovable-property services; their place of supply is determined under the service-place rules according to the contract between supplier and recipient. Services performed on goods temporarily imported for treatment and exported without being put to use (e.g., cutting and polishing unpolished diamonds) fall under the temporary-import exception; their place of supply is determined by the rule applicable to services on such temporarily imported goods. en-us Mon, 15 Jul 2019 00:00:00 +0530 Tue, 10 Sep 2019 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62328 Clarification: cargo handling activities by ports are ancillary and not immovable-property services; their place of supply is determined under the service-place rules according to the contract between supplier and recipient. Services performed on goods temporarily imported for treatment and exported without being put to use (e.g., cutting and polishing unpolished diamonds) fall under the temporary-import exception; their place of supply is determined by the rule applicable to services on such temporarily imported goods. Circulars GST - States Mon, 15 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62328