{"id":49479,"date":"2026-09-30T12:05:37","date_gmt":"2026-09-30T06:35:37","guid":{"rendered":"https:\/\/www.kanakkupillai.com\/learn\/?p=49479"},"modified":"2026-09-30T12:05:37","modified_gmt":"2026-09-30T06:35:37","slug":"place-of-supply-under-gst","status":"publish","type":"post","link":"https:\/\/www.kanakkupillai.com\/learn\/place-of-supply-under-gst\/","title":{"rendered":"Place of Supply under GST: Meaning, Rules, Examples and Determination"},"content":{"rendered":"<p>The <strong>place of supply under GST<\/strong> is the location where goods or services are considered to be supplied for GST purposes. It helps determine whether a transaction is an interstate or intrastate supply and whether IGST or CGST and SGST apply. The rules differ for goods and services and are primarily governed by Sections 10\u201313 of the IGST Act, 2017.<\/p>\n<p>Ask most business owners what GST rate applies to their sale, and they&#8217;ll know it cold. Ask them where the supply is deemed to have happened, and things get shakier fast. That second question is what place of supply actually answers, and getting it wrong doesn&#8217;t just mean a paperwork error; it means the wrong state gets the tax, and you could end up correcting an IGST-versus-CGST\/SGST mix-up months later.<\/p>\n<p>This piece explains what place of supply means, how it works for goods and services, and where people typically trip up.<\/p>\n<div class=\"kp-quick-summary\">\n<p class=\"kp-quick-summary__title\">Quick Summary<\/p>\n<p>The <strong>Place of Supply under GST<\/strong> determines the location where a supply of goods or services is treated as taking place. It helps establish whether a transaction is subject to <strong>CGST and SGST\/UTGST<\/strong> or <strong>IGST<\/strong>.<\/p>\n<ul class=\"kp-quick-summary__list\">\n<li>For <strong>goods<\/strong>, the place of supply generally depends on factors such as the movement of goods, delivery location or the location of the goods at the relevant time.<\/li>\n<li>For <strong>services<\/strong>, the applicable place of supply depends on the nature of the service and the relevant GST provisions.<\/li>\n<li>For supplies within the same State or Union Territory, <strong>CGST and SGST\/UTGST<\/strong> may apply, subject to the applicable rules.<\/li>\n<li>For <strong>inter-State supplies<\/strong>, IGST generally applies when the place of supply and supplier location are in different States or Union Territories.<\/li>\n<li>Correctly determining the place of supply helps businesses issue <strong>accurate GST invoices, charge the correct tax and report transactions properly<\/strong>.<\/li>\n<\/ul>\n<p class=\"kp-quick-summary__cta-text\"><strong>Confused about the place of supply for your GST transaction?<\/strong><br \/>\nTalk to our experts for help determining the applicable GST treatment, invoicing and compliance requirements.<\/p>\n<p><a class=\"kp-quick-summary__button\" href=\"https:\/\/www.kanakkupillai.com\/online-gst-registration\">Talk to Our Experts<\/a><\/p>\n<\/div>\n<h2>What Does \u201cPlace of Supply\u201d Actually Mean?<\/h2>\n<p>Under GST, tax follows the destination, not the origin, of a supply. Place of supply is simply the rule that tells you which destination counts. If the supplier and the place of supply land in the same state, it&#8217;s an intra-state supply; CGST and SGST apply. If they land in different states, it&#8217;s inter-state, and IGST kicks in instead.<\/p>\n<p>This sounds simple until you hit a bill-to-ship-to transaction, an online service, or an export, at which point the \u201cobvious\u201d answer often isn&#8217;t the correct one.<\/p>\n<h3>Why It Actually Matters<\/h3>\n<ul>\n<li>GST is destination-based, so tax revenue generally goes to the State where goods or services are consumed.<\/li>\n<li>The place of supply determines the applicable tax and the government entitled to the revenue.<\/li>\n<li>An incorrect place of supply can lead to charging the wrong type of GST, such as IGST instead of CGST\/SGST or vice versa.<\/li>\n<li>This can result in tax being reported or paid to the wrong government authority.<\/li>\n<li>Correcting such errors may require reversing entries, reclaiming tax credit, and reconciling records.<\/li>\n<li>In some cases, the taxpayer may also need to explain the mismatch to the relevant tax authorities.<\/li>\n<\/ul>\n<p>Place of supply determines which state receives revenue; understanding your GST jurisdiction officer is the next step. Our guide on <a href=\"https:\/\/www.kanakkupillai.com\/learn\/gst-jurisdiction\/\"><strong>GST jurisdiction in India<\/strong><\/a> explains the Central vs State administration framework.<\/p>\n<h2>Which Section of the IGST Act Governs Your Transaction?<\/h2>\n<table>\n<thead>\n<tr>\n<td><strong>Transaction Type<\/strong><\/td>\n<td><strong>Governing Section<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Goods \u2014 domestic (both parties in India)<\/td>\n<td>Section 10, IGST Act<\/td>\n<\/tr>\n<tr>\n<td>Goods \u2014 imports and exports<\/td>\n<td>Section 11, IGST Act<\/td>\n<\/tr>\n<tr>\n<td>Services \u2014 domestic (both parties in India)<\/td>\n<td>Section 12, IGST Act<\/td>\n<\/tr>\n<tr>\n<td>Services \u2014 cross-border (either party outside India)<\/td>\n<td>Section 13, IGST Act<\/td>\n<\/tr>\n<tr>\n<td>Goods to unregistered buyers (e-commerce)<\/td>\n<td>Section 10(1)(ca), inserted October 2023<\/td>\n<\/tr>\n<tr>\n<td>Online services to unregistered recipients<\/td>\n<td>Section 12(2)(b), clarified December 2024<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Getting the section right matters practically: a notice referencing the wrong provision in your GST return or response is a basic credibility issue with the officer reviewing your file.<\/p>\n<h2>Place of Supply for Goods<\/h2>\n<p>Section 10 sets the domestic rules, while Section 11 handles imports and exports.<\/p>\n<p><strong>General Rule: Where Goods Move<\/strong><\/p>\n<ul>\n<li>If the supply involves movement of goods, the place of supply is wherever that movement ends, meaning where the goods actually reach the recipient.<\/li>\n<li>If there&#8217;s no movement involved, say, goods already sitting at the recipient&#8217;s premises, the place of supply is simply where the goods are at the time of delivery.<\/li>\n<\/ul>\n<p><strong>Bill-to-Ship-To Transactions<\/strong><\/p>\n<p>Where goods are delivered to a third party on someone else&#8217;s instruction, the law treats that third party as having received the goods, and the place of supply becomes their principal place of business, not the actual delivery address.<\/p>\n<p><strong>Further Instances of Specific Cases<\/strong><\/p>\n<ul>\n<li>The place of supply will be the place where assembly or installation takes place.<\/li>\n<li>The place of supply will be the place where the goods are put on board the transport vehicle such as a ship or an aeroplane.<\/li>\n<li>The place of supply for imported goods is that of the person importing the goods.<\/li>\n<li>The place of supply for exported goods is outside India; hence, it is a zero-rated supply.<\/li>\n<\/ul>\n<h2>Place of Supply for Services<\/h2>\n<p>Section 12 governs services where both supplier and recipient are in India. Section 13 takes over when either one is located outside the country.<\/p>\n<p><strong>Category-Specific Service Rules Under Section 12: Domestic Transactions<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<td><strong>Service Category<\/strong><\/td>\n<td><strong>Place of Supply Rule<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Services related to immovable property (real estate, architects, interior designers)<\/td>\n<td>Where the immovable property is <strong>located<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Restaurant and catering services<\/td>\n<td>Where the service is <strong>actually performed<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Training and performance (events, workshops, education)<\/td>\n<td>Where the <strong>event is held<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Transportation of goods (other than mail and courier)<\/td>\n<td>Where the goods are <strong>handed over<\/strong> for transport<\/td>\n<\/tr>\n<tr>\n<td>Passenger transportation<\/td>\n<td>Where the passenger <strong>boards the transport<\/strong><\/td>\n<\/tr>\n<tr>\n<td>On-board services (ships, aircraft)<\/td>\n<td>Where the <strong>journey begins<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Banking and financial services (to registered person)<\/td>\n<td>Recipient&#8217;s <strong>registered location<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Banking and financial services (to unregistered person)<\/td>\n<td><strong>Supplier&#8217;s location<\/strong> if recipient address not on file<\/td>\n<\/tr>\n<tr>\n<td>Telecom services \u2014 fixed line<\/td>\n<td>Location of <strong>fixed equipment<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Telecom services \u2014 mobile\/internet<\/td>\n<td><strong>Billing address<\/strong> of subscriber<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>These category-specific rules override the general rule. The most common place of supply error for service businesses is applying the general &#8220;registered recipient location&#8221; rule to a category that has its own rule.<\/p>\n<h3>Domestic Services, the General Rule<\/h3>\n<ul>\n<li>For a registered recipient, the place of supply is that recipient&#8217;s registered location.<\/li>\n<li>For an unregistered recipient, it&#8217;s the address on record, if there is one, or the supplier&#8217;s own location if there isn&#8217;t.<\/li>\n<\/ul>\n<p>A consultant in Delhi advising a client in Gujarat, for instance, treats the client&#8217;s registered GST location as the place of supply, not Delhi, even though the work is delivered remotely.<\/p>\n<h3>Cross-Border Services<\/h3>\n<p>Where the supplier or recipient is outside India, Section 13 applies instead, and the default rule shifts to the recipient&#8217;s location, falling back to the supplier&#8217;s location only if the recipient&#8217;s isn&#8217;t reasonably ascertainable. Several categories carry their own specific rule, though: services tied to goods physically present at a location, event-related services, and a handful of others follow the place where the activity is actually performed rather than the general rule.<\/p>\n<h3>Common Special Cases<\/h3>\n<table width=\"622\">\n<tbody>\n<tr>\n<td width=\"289\"><strong>Category<\/strong><\/td>\n<td width=\"332\"><strong>Place of Supply<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"289\">Services related to immovable property<\/td>\n<td width=\"332\">Location of the immovable property itself<\/td>\n<\/tr>\n<tr>\n<td width=\"289\">Event-based services (exhibitions, conferences)<\/td>\n<td width=\"332\">Location where the event is actually held<\/td>\n<\/tr>\n<tr>\n<td width=\"289\">Transportation of goods, registered recipient<\/td>\n<td width=\"332\">Location of the recipient<\/td>\n<\/tr>\n<tr>\n<td width=\"289\">Transportation of goods, unregistered recipient<\/td>\n<td width=\"332\">Location where goods are handed over for transport<\/td>\n<\/tr>\n<tr>\n<td width=\"289\">Telecom services<\/td>\n<td width=\"332\">Location of installation, or billing address for mobile\/DTH connections<\/td>\n<\/tr>\n<tr>\n<td width=\"289\">Banking and financial services<\/td>\n<td width=\"332\">Location of the recipient on the supplier&#8217;s records<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Place of Supply by Common Transaction Type<\/h3>\n<table>\n<thead>\n<tr>\n<td><strong>Transaction<\/strong><\/td>\n<td><strong>Correct Place of Supply<\/strong><\/td>\n<td><strong>Tax Type<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Goods from Mumbai sold and delivered to Delhi buyer (B2B)<\/td>\n<td>Delhi (recipient&#8217;s state)<\/td>\n<td>IGST<\/td>\n<\/tr>\n<tr>\n<td>Goods from Mumbai sold and delivered to a Mumbai buyer<\/td>\n<td>Mumbai<\/td>\n<td>CGST + SGST (Maharashtra)<\/td>\n<\/tr>\n<tr>\n<td>Bill to Delhi, ship to Chennai (B2B, third party registered)<\/td>\n<td>Delhi (third party&#8217;s principal place of business)<\/td>\n<td>IGST<\/td>\n<\/tr>\n<tr>\n<td>Software subscription sold to Chennai company from Bengaluru<\/td>\n<td>Chennai (recipient&#8217;s registered location)<\/td>\n<td>IGST<\/td>\n<\/tr>\n<tr>\n<td>Architect in Mumbai designing property in Goa<\/td>\n<td>Goa (location of immovable property)<\/td>\n<td>IGST<\/td>\n<\/tr>\n<tr>\n<td>Mumbai restaurant serving customer seated in Mumbai<\/td>\n<td>Mumbai (where service performed)<\/td>\n<td>CGST + SGST (Maharashtra)<\/td>\n<\/tr>\n<tr>\n<td>Online course sold to unregistered student in Rajasthan<\/td>\n<td>Rajasthan (delivery\/recipient state per Section 12(2)(b))<\/td>\n<td>IGST<\/td>\n<\/tr>\n<tr>\n<td>Export of goods<\/td>\n<td>Outside India<\/td>\n<td>Zero-rated (no GST)<\/td>\n<\/tr>\n<tr>\n<td>Import of services (e.g., AWS cloud subscription from US)<\/td>\n<td>India (location of importer)<\/td>\n<td>IGST (RCM)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Recent Change: Goods Sold to Unregistered Persons<\/h2>\n<ul>\n<li>From October 2023, Section 10(1) of the IGST Act includes clause (ca) for goods supplied to unregistered buyers.<\/li>\n<li>The provision addresses transactions that are increasingly common through e-commerce platforms.<\/li>\n<li>The place of supply is generally the address of the recipient recorded on the invoice.<\/li>\n<li>Recording only the State of the recipient is treated as recording the address for this purpose.<\/li>\n<li>Where the billing and delivery addresses differ, CBIC clarified in 2024 that the delivery address is relevant for determining the place of supply.<\/li>\n<\/ul>\n<h2>What This Means for Amazon\/Flipkart\/Meesho Sellers<\/h2>\n<p>For marketplace sellers, the October 2023 amendment creates a specific obligation:<\/p>\n<ul>\n<li>The <strong>delivery state,<\/strong> not the billing address on the buyer&#8217;s account, determines the place of supply<\/li>\n<li>Marketplace platforms typically share the delivery address with sellers for this purpose<\/li>\n<li>GSTR-1 must report the correct delivery state in the place of supply field for B2C transactions<\/li>\n<li>Getting this wrong means IGST is reported against the billing state&#8217;s revenue instead of the delivery state&#8217;s, a mismatch that surfaces in ASMT-10 automated scrutiny notices<\/li>\n<\/ul>\n<p><strong>For sellers using FBA (Fulfilled by Amazon):<\/strong> The goods move from the Amazon warehouse state to the buyer&#8217;s delivery state. The place of supply is the buyer&#8217;s delivery state, not the state of the Amazon warehouse. Marketplace sellers needing <a href=\"https:\/\/www.kanakkupillai.com\/online-gst-registration\"><strong>GST registration<\/strong><\/a> in multiple states due to FBA operations should see our guide on <a href=\"https:\/\/www.kanakkupillai.com\/learn\/gst-registration-for-amazon-flipkart-sellers\/\"><strong>GST registration for e-commerce sellers on Amazon and Flipkart<\/strong><\/a>.<\/p>\n<h2>Recent Clarification: Online Services to Unregistered Recipients<\/h2>\n<ul>\n<li>A CBIC circular issued in December 2024 clarified the place-of-supply rules for online services supplied to unregistered buyers.<\/li>\n<li>Suppliers were sometimes recording their own location instead of the recipient\u2019s State on invoices.<\/li>\n<li>Under Section 12(2)(b) of the IGST Act, the recipient\u2019s State is relevant for determining the place of supply.<\/li>\n<li>The recipient\u2019s State must be recorded on the invoice, regardless of the transaction value.<\/li>\n<li>The rule applies whether the service is supplied directly or through an e-commerce operator.<\/li>\n<li>Correct recording helps ensure that GST revenue is allocated to the appropriate State.<\/li>\n<\/ul>\n<h2>Common Mistakes to Avoid<\/h2>\n<ul>\n<li>Assuming the supplier&#8217;s location is always the place of supply by default, it usually isn&#8217;t.<\/li>\n<li>Getting bill-to-ship-to transactions wrong by using the delivery address instead of the third party&#8217;s principal place of business.<\/li>\n<li>Using the billing address for e-commerce sales where the delivery address is actually the correct reference point.<\/li>\n<li>Not recording the recipient&#8217;s state on invoices for online services to unregistered buyers.<\/li>\n<li>Treating cross-border and domestic service rules as interchangeable; they follow entirely different sections.<\/li>\n<li>Ignoring category-specific rules for immovable property, events, and transportation in favour of a generic default.<\/li>\n<\/ul>\n<p>Businesses with incorrect place of supply data in their GST registration should update their details; our guide on <a href=\"https:\/\/www.kanakkupillai.com\/learn\/update-or-change-gst-registration-details-online\/\"><strong>how to update or amend GST registration details<\/strong><\/a> covers the amendment process.<\/p>\n<h2>Benefits of Doing It Right<\/h2>\n<ul>\n<li>Pay Right Tax- Saves IGST from being wrongly paid for CGST\/SGST and vice versa.<\/li>\n<li>Pay Right ITC- Input tax credit is easier to claim, and there won\u2019t be any mismatch detected during reconciliation.<\/li>\n<li>Less Risk of Notices- Helps to avoid queries related to place of supply in GST audit.<\/li>\n<li>Tax Goes to Right State- Helps to pay tax in the right state.<\/li>\n<li>Easier Management of E-commerce Businesses- This is even more important for those businesses that operate online and have different addresses in different states.<\/li>\n<\/ul>\n<h2>Example<\/h2>\n<p>An online furniture retailer ships a sofa to a buyer in Rajasthan whose billing address, on file from an earlier order, is in Delhi. The invoice ends up listing the Delhi address, and IGST is calculated on that basis. Under the current rule, this is wrong; the delivery address, Rajasthan, should have governed the place of supply, and the return would need correcting once the mismatch surfaces.<\/p>\n<h2>How Kanakkupillai Can Help<\/h2>\n<p>Kanakkupillai helps businesses apply place of supply rules correctly across goods, services, and e-commerce transactions, and reviews invoicing practices to catch mismatches before they turn into notices. We also assist with correcting past filings where the wrong tax type was charged due to a place of supply error.<\/p>\n<h2>Conclusion<\/h2>\n<p>Place of supply isn&#8217;t just a technical GST term; it&#8217;s the rule that decides which government actually gets your tax money and whether you&#8217;ve charged the right kind of tax at all. Goods and services follow separate rules, domestic and cross-border transactions follow separate rules again, and recent amendments have made e-commerce and online services considerably more precise about it. Getting this right at the invoicing stage saves a lot of correction work later.<\/p>\n<p><em>Get GST compliance support tailored to your business from Kanakkupillai.<\/em><\/p>\n<div class=\"kp-export-cta\">\n<p class=\"kp-export-cta__title\"><strong>Need Help Understanding GST Place of Supply Rules?<\/strong><\/p>\n<p class=\"kp-export-cta__description\">Get professional assistance with GST compliance, place of supply determination, interstate and intrastate transactions, and accurate GST filing for your business.<\/p>\n<p><a class=\"kp-export-cta__button\" href=\"https:\/\/www.kanakkupillai.com\/online-gst-registration\">Get GST Compliance Assistance<\/a><\/p>\n<\/div>\n<h2>FAQs<\/h2>\n<h3>1. What is place of supply in GST?<\/h3>\n<p>Place of supply refers to the jurisdiction treated under GST laws as the place where the supply of goods or services takes place. Place of supply helps in determining if a transaction is intra-state (CGST &amp; SGST) or inter-state (IGST).<\/p>\n<h3>2. Why is the place of supply of goods &amp; services different?<\/h3>\n<p>Goods are governed under Sections 10 and 11 of the IGST Act, while services are governed under Sections 12 and 13. Goods are generally determined based on the destination of the goods, while the recipient location becomes important for services.<\/p>\n<h3>3. How has the place of supply of goods to unregistered recipients been changed?<\/h3>\n<p>As per Circular 28\/2023\/Central Tax dated October 2023, the new place of supply for goods supplied to unregistered buyers will be the location indicated on the invoice. When there is a difference between the billing address and delivery address, the delivery address will be considered, mainly applicable to e-commerce supplies.<\/p>\n<h3>4. What happens if I get the place of supply wrong?<\/h3>\n<p>You risk charging the wrong tax type, IGST instead of CGST\/SGST or vice versa, which sends revenue to the wrong government and can trigger correction, credit reversal, and scrutiny once the error surfaces.<\/p>\n<h3>5. Does place of supply apply to online services as well?<\/h3>\n<p>Yes. For online services to unregistered recipients, the supplier must record the recipient&#8217;s state on the invoice, regardless of the transaction value, as clarified by CBIC in December 2024.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The place of supply under GST is the location where goods or services are considered to be supplied for GST purposes. It&#8230;<\/p>\n","protected":false},"author":26,"featured_media":39775,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[8197],"tags":[],"class_list":{"0":"post-49479","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-gst"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Place of Supply under GST: Rules, Meaning &amp; Examples<\/title>\n<meta name=\"description\" content=\"Understand the place of supply under GST in India, including rules for goods and services, interstate and intrastate transactions, examples and tax implications.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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