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<h1>Chhattisgarh GST Update: Place of Supply Rules for Cargo Handling and Unpolished Diamonds Clarified Under IGST Sections 12(2) & 13(2.</h1> The circular from the Chhattisgarh State GST Commissioner clarifies the determination of the place of supply for certain services under the CGGST Act. For services provided by ports related to cargo handling, the place of supply is determined according to the provisions in section 12(2) or section 13(2) of the IGST Act, depending on the contract terms. For services on unpolished diamonds temporarily imported into India, the place of supply follows section 13(2) of the IGST Act, as these goods are not used in India beyond necessary processing. Any implementation difficulties should be reported to the office.