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of <h1>Assam Tax Circular Clarifies IGST Act: Place of Supply for Port Services and Temporarily Imported Goods Explained.</h1> The circular issued by the Commissioner of State Tax, Assam, provides clarification on determining the place of supply for certain services under the Integrated Goods & Services Tax Act, 2017. It addresses services provided by ports related to cargo handling, stating that the place of supply is determined by sub-section (2) of Section 12 or Section 13 of the IGST Act, based on the contract terms. Additionally, for services on temporarily imported goods like unpolished diamonds, the place of supply is determined by sub-section (2) of Section 13, provided the goods are not used in India beyond necessary processing. The circular is clarificatory and not intended for interpretation of the Act.
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