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CA India, official logo of the Institute of Chartered Accountants of IndiaCA (Dr) Aman SalujaChartered Accountant

Place of supply

How place of supply decides CGST/SGST versus IGST.

Why it matters

Place of supply determines whether a supply is intra-State (CGST + SGST/UTGST) or inter-State (IGST). Wrong classification leads to wrong tax payment and compliance disputes.

Goods: general rule

For goods, place of supply is generally where the movement terminates for delivery to the recipient (with special rules for bill-to-ship-to, installation, and other cases).

Services: general rule

For services to a registered person, place of supply is ordinarily the location of the recipient. Special rules apply for immovable property, events, transportation, banking, telecom, and other specified services.

Exports and SEZ

Zero-rated supplies (exports / SEZ) have specific place-of-supply and documentation rules. Use LUT or pay IGST and claim refund as applicable.

Related: LUT & exports · Invoicing · HSN / SAC

This material is for general information. It is not a legal opinion. Verify due dates and rates on the GST portal and CBIC notifications before acting.