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of <h1>Gujarat Circular Clarifies Place of Supply for Port Services and Unpolished Diamonds Under IGST Act Sections 12(2), 13(2.</h1> The circular from the Chief Commissioner of State Tax, Gujarat, addresses the determination of the place of supply under the Integrated Goods & Services Tax Act, 2017, for specific services. It clarifies that services provided by ports related to cargo handling are not linked to immovable property and their place of supply is determined by the contract terms under Section 12(2) or 13(2) of the IGST Act. For services on unpolished diamonds temporarily imported into India, the place of supply is determined by Section 13(2) of the IGST Act, as they are not used in India beyond the required processing. Any implementation issues should be reported to the Chief Commissioner.
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