Place of Supply is the backbone of GST. It determines whether a transaction is intra-state (CGST + SGST) or inter-state (IGST). Incorrect determination can lead to wrong tax payment, denial of credit and litigation.
This guide explains Place of Supply rules for goods and services with practical examples and real-world scenarios.
CGST vs IGST depends on POS
Incorrect POS leads to notices
Different rules for goods & services
| Scenario | Place of Supply |
|---|---|
| Movement of goods | Location where movement ends |
| No movement | Location of goods |
| Bill to ship to | Third party location |
| Type | Rule |
|---|---|
| B2B | Location of recipient |
| B2C | Location of supplier |
E-commerce GST
GST Refund Guide
Place of Supply is one of the most critical and complex areas in GST. Businesses must carefully evaluate each transaction to avoid incorrect tax treatment.
For professional assistance, consult a GST Consultant in Mumbai.
← Back to GST Insights