https://www.taxtmi.com/circulars?id=62457 Place of supply for port cargo handling activities (arrival/haulage/siding/unloading/movement/staking/shipment) is determined under the IGST place of supply provisions depending on the contract, as these services are ancillary and not immovable property related. Services on goods temporarily imported for cutting, polishing or similar treatment and exported without being put to any other use have their place of supply determined under the IGST provision for services in respect of temporarily imported goods. en-us Fri, 02 Aug 2019 00:00:00 +0530 Sat, 14 Sep 2019 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62457 Place of supply for port cargo handling activities (arrival/haulage/siding/unloading/movement/staking/shipment) is determined under the IGST place of supply provisions depending on the contract, as these services are ancillary and not immovable property related. Services on goods temporarily imported for cutting, polishing or similar treatment and exported without being put to any other use have their place of supply determined under the IGST provision for services in respect of temporarily imported goods. Circulars GST - States Fri, 02 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62457