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of <h1>Himachal Pradesh clarifies IGST Act rules on supply location for port services and diamond processing, effective June 28, 2019.</h1> The circular from the Himachal Pradesh Excise and Taxation Department addresses the determination of the place of supply for certain services under the IGST Act, 2017. It clarifies that services provided by ports related to cargo handling should have their place of supply determined per sub-section (2) of Section 12 or Section 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 as per sub-section (2) of Section 13, provided these goods are not used in India beyond necessary processing. This circular is effective from June 28, 2019.
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