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of <h1>IGST Act Clarifies Place of Supply for Port Services and Diamond Processing u/ss 12(2) and 13(2.</h1> The circular addresses the determination of the place of supply for certain services under the Integrated Goods & Services Tax Act, 2017. It clarifies that services provided by ports related to cargo handling are not linked to immovable property and should be determined under Section 12(2) or Section 13(2) of the IGST Act, based on contractual terms. For services on unpolished diamonds temporarily imported into India for cutting and polishing, the place of supply is determined under Section 13(2) of the IGST Act, as these goods are exported without being used in India. The circular requests issuing trade notices to disseminate this information.
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