https://www.taxtmi.com/circulars?id=67536 Clarification states that cargo-handling and related port activities are ancillary and not services connected to immovable property, so their place of supply is determined under the IGST provisions applicable to services between supplier and recipient based on contractual terms. It also states that cutting and polishing of unpolished diamonds temporarily imported for processing and exported without being put to use fall within the temporary import exception, and their place of supply is determined under the IGST provision for services on goods temporarily imported for treatment or process. en-us Fri, 02 Aug 2019 00:00:00 +0530 Tue, 18 Jun 2024 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67536 Clarification states that cargo-handling and related port activities are ancillary and not services connected to immovable property, so their place of supply is determined under the IGST provisions applicable to services between supplier and recipient based on contractual terms. It also states that cutting and polishing of unpolished diamonds temporarily imported for processing and exported without being put to use fall within the temporary import exception, and their place of supply is determined under the IGST provision for services on goods temporarily imported for treatment or process. Circulars GST - States Fri, 02 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67536