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of <h1>West Bengal clarifies IGST place of supply rules for port services and diamond processing u/ss 12(2) and 13(2).</h1> The circular issued by the West Bengal Directorate of Commercial Taxes provides clarifications on determining the place of supply for certain services under the IGST Act. For services provided by ports related to cargo handling, the place of supply is determined based on the terms of the contract as per section 12(2) or section 13(2) of the IGST Act. For services on unpolished diamonds temporarily imported into India, such as cutting and polishing, the place of supply is determined by section 13(2) of the IGST Act, provided the goods are exported without being used in India. The circular encourages issuing trade notices to disseminate this information.
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