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of <h1>Bihar clarifies place of supply rules for cargo handling and diamond services under IGST Act, 2017.</h1> The Bihar Commercial Taxes Department issued a circular to clarify the determination of the place of supply for certain services under the Integrated Goods & Services Tax Act, 2017. For cargo handling services provided by ports, the place of supply is determined based on sub-section (2) of Section 12 or Section 13, depending on the contractual terms. For services on unpolished diamonds temporarily imported for cutting and polishing, without use in India, the place of supply follows sub-section (2) of Section 13. The circular aims to ensure uniform implementation of these provisions. Any difficulties in implementation should be reported to the Commissioner.
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