GST · Determiner

Place of Supply

Identify the place of supply and whether the transaction is intra-state (CGST+SGST) or inter-state (IGST), for common goods and service scenarios.

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Inputs

Supply type

Supplier's state

Recipient's / relevant state

Nature of supply

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Rule applied

Reference aid. Goods: place of supply is generally where movement terminates for delivery; without movement, the location of goods. Services: the default is the recipient's location if registered, else the address on record, else the supplier's location — with special rules for immovable property, events, restaurant, transport and telecom. This covers common cases only; confirm against Chapter V of the IGST Act.