https://www.taxtmi.com/circulars?id=65701 Place of supply for port-related cargo handling services that are ancillary to goods movement is determined by the contractual terms between supplier and recipient and under the general place-of-supply provisions for such services, not under immovable property rules. For services on goods temporarily imported for processing and exported without being put to use in India, including cutting and polishing of unpolished diamonds, the place of supply follows the rule specific to services in respect of temporarily imported goods destined for export after treatment. en-us Fri, 28 Jun 2019 00:00:00 +0530 Tue, 05 Jul 2022 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65701 Place of supply for port-related cargo handling services that are ancillary to goods movement is determined by the contractual terms between supplier and recipient and under the general place-of-supply provisions for such services, not under immovable property rules. For services on goods temporarily imported for processing and exported without being put to use in India, including cutting and polishing of unpolished diamonds, the place of supply follows the rule specific to services in respect of temporarily imported goods destined for export after treatment. Circulars GST - States Fri, 28 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65701