Place of Supply

Place of Supply Place of Supply is a crucial legal concept under GST that determines the jurisdiction where a transaction is deemed to have occurred. It dictates whether a transaction is intra-state or inter-state, thereby deciding if CGST/SGST or IGST applies. Example A consultant based in Delhi provides training services to a client's team located in Mumbai. The Place of Supply is determined as Maharashtra (Mumbai), making it an inter-state service subject to IGST (VERIFY: 18% rate). When it matters in practice Determining the correct place of supply is essential for charging the right type of tax on invoices. Mistakes can lead to paying the wrong tax, requiring a refund claim and a fresh payment of the correct tax. Related terms - IGST - CGST/SGST - Location of Supplier Related Service GST Advisory