Term place of supply under GST

Meaning of place of supply under GST


The details about place of supply under GST are explained here. 

Place of Supply (Sections 10- 14 read with Sections 7 & 8 of the IGST   Act)

 “Place of supply” means the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act;

The place of supply would determine first as to whether the transaction is in India or outside India. If it is outside India it would not be liable to   GST.

It would also determine the place of levy. Most transactions are expected to be taxed at the rate prevailing at the destination. There would be some exceptions in regard to services and a few in regard to goods.

Section 7 of the IGST Act provides that place of supply of goods shall, depend on the location   of the supplier and place of supply. In terms of Section 7(1) of the IGST Act Inter-State supply of goods means any supply of goods where the location of the supplier and the lack of supply are in different States, On the other hand, in the Section 8(1) intra-State supply of goods means any supply of goods where the location of the supplier and the place of supply are in   the same State.

In terms of Section 12 & 13 of the IGST Act the place of supply for services is quite elaborate and based partially on the present Place of Provision of Services Rules under the service tax. Place shall be decided by way of location of immovable property, place of performance of services, place of event, location of supplier of service, location of recipient of service etc.

The information provided here is about place of supply under GST.  If you would you like to add more information about place of supply under GST, share below your thoughts.






Learn Exports Imports Free, Click here

Click here to know GST rate of your goods or service

Section 139 of CGST Act, 2017 Migration of existing taxpayers    

Section 135 Presumption of culpable mental state, CGST Act, 2017          

Liability of officers and certain other persons, Section 133 of CGST Act, 2017       

Sec 132 of CGST Act, 2017 Punishment for certain offences         

Section 129 of CGST Act, 2017 Detention, seizure and release of goods and conveyances in transit

Section 124 Fine for failure to furnish statistics, CGST Act, 2017  

Sec 122 Penalty for certain offences, CGST Act, 2017

Section 119 Sums due to be paid notwithstanding appeal, of CGST Act, 2017       

Orders of Appellate Tribunal, Sec 113 of CGST Act, 2017

Sec 106 of CGST Act, 2017 Procedure of Authority and Appellate Authority

Term goods and services tax practitioners under GST

Goods and Services Tax Dispute Settlement Authority under GST

What is GST Council and GST council meeting

GDP growth under GST

What is Fundamental GST Objective

Functions of GSTN under mode of payment of GST Means

Meaning of Full compliance under GST

 Why demurrage/detention waiver period is required at destination for import

 Why do carriers balance weight and volume while charging freight amount in Exports?

Why does Palletization require?

Why labeling and marking in Export business?

The term FCL. What is FCL means

The term LCL. What does LCL mean?

 Tips to exporters on Documentation

How does First Appraisement system of import customs clearance procedures work?

 How does Letter of Credit work?

How does STP units work in India?

How does TT (Telegraphic Transfer) work?

 How does Wire transfer work in international business?

 How is assessable value calculated by customs for imports?

How is IGM filed under high sea sale?

Import Registration and import Licence procedures in Brunei

How to export from Bahamas?

How to Import to Bahamas?

How to import to India from Bahamas?

How to export from India to Bahamas?

Documents required for Export from Bahamas

Customs procedures for Bahamas Export

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers