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of <h1>Delhi Govt Clarifies IGST Place of Supply Rules for Port Services & Temporarily Imported Goods u/ss 12 & 13.</h1> The circular issued by the Government of National Capital Territory of Delhi provides clarifications on determining the place of supply for certain services under the Integrated Goods & Services Tax Act, 2017. It addresses two main issues: services provided by ports related to cargo handling and services rendered on goods temporarily imported into India, such as unpolished diamonds. For port services, the place of supply is determined based on the contract terms between the supplier and recipient, as per Section 12 or 13 of the IGST Act. For services on temporarily imported goods, the place of supply follows Section 13(2) of the IGST Act, provided the goods are not used in India beyond the necessary treatment or process.
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