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of <h1>Tamil Nadu Clarifies Place of Supply for Ports and Diamond Services Under IGST Act Sections 12 & 13.</h1> The Government of Tamil Nadu issued a circular to clarify the determination of the place of supply for certain services under the IGST Act, 2017. For services provided by ports related to cargo handling, the place of supply is determined by sub-section (2) of Section 12 or 13 of the IGST Act, depending on the contract terms. For services on unpolished diamonds temporarily imported into India, the place of supply is determined by sub-section (2) of Section 13, as these goods are not used in India beyond necessary processing. This ensures uniformity in law implementation.
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