https://www.taxtmi.com/circulars?id=63287 Place of supply for port ancillary cargo-handling services is not tied to immovable property and is to be determined under the place-of-supply rules applicable to such services based on the contract between supplier and recipient. For services performed on goods temporarily imported for treatment or process (e.g., cutting and polishing of unpolished diamonds) that are exported without being put to any use in India beyond that process, the place of supply follows the special rule for temporarily imported goods rather than the general rule for where services are performed. en-us Fri, 08 Nov 2019 00:00:00 +0530 Fri, 06 Dec 2019 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63287 Place of supply for port ancillary cargo-handling services is not tied to immovable property and is to be determined under the place-of-supply rules applicable to such services based on the contract between supplier and recipient. For services performed on goods temporarily imported for treatment or process (e.g., cutting and polishing of unpolished diamonds) that are exported without being put to any use in India beyond that process, the place of supply follows the special rule for temporarily imported goods rather than the general rule for where services are performed. Circulars GST - States Fri, 08 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63287