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of <h1>Rajasthan GST Circular Clarifies Place of Supply for Port Services and Diamond Processing Under IGST Act Sections 12 & 13.</h1> The Government of Rajasthan issued GST Circular No. 27/2019 to clarify the determination of the place of supply for specific services under the IGST Act. For services provided by ports related to cargo handling, the place of supply is determined by sub-section (2) of Section 12 or Section 13 of the IGST Act, depending on the contract terms between the supplier and recipient. For services on unpolished diamonds temporarily imported into India for cutting and polishing, the place of supply is determined by sub-section (2) of Section 13, as these goods are not used in India beyond the processing required.
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