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Place of Supply

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Place of Supply of Services Rules Under GST

Goods and Services Tax : GST liability depends on correct determination of place of supply. The rules define whether a transaction is intra-State or inter-...

March 19, 2026 2037 Views 0 comment Print

Matrix of Place of Supply Under GST Law and Its Rationale

Goods and Services Tax : The primary significance of the Place of Supply lies in determining whether a transaction is an inter-state supply (attracting IGS...

June 2, 2025 1437 Views 0 comment Print

Place of Supply GST: Inter vs Intra-State, Goods & Services Rules

Goods and Services Tax : Understand Place of Supply under GST. Learn the rules for inter-state (IGST) and intra-state (CGST/SGST) for goods and services, i...

May 2, 2025 10350 Views 0 comment Print

New GST Clarification on Place of Supply for Online Services

Goods and Services Tax : GST clarification requires recording state details of unregistered recipients for online services to ensure accurate tax allocatio...

January 3, 2025 3960 Views 0 comment Print

Intermediary Services Under IGST Act: Place of Supply & Tax Implications

Goods and Services Tax : Explore tax implications of intermediary services under IGST Act, including place of supply, inter-state supply, and export of ser...

December 28, 2024 5577 Views 2 comments Print


Latest Judiciary


HC directs dept to consider representation to rectify place of supply in GSTR-1

Goods and Services Tax : Petitioner seeks an order and direction against to it to rectify inadvertent mistake in mentioning incorrect place of supply in Fo...

December 24, 2022 3267 Views 0 comment Print


Latest Notifications


Clarification on Place of Supply for Online Services to Unregistered Recipients

Goods and Services Tax : CBIC clarifies place of supply for online services provided to unregistered recipients under IGST Act, including mandatory state n...

December 31, 2024 4713 Views 0 comment Print

GST on advertising services provided to foreign clients

Goods and Services Tax : Government clarifies GST implications on advertising services provided by Indian agencies to foreign clients. Understand place of ...

September 10, 2024 7797 Views 0 comment Print

Place of Supply for Custodial Services Provided by Banks to Foreign Portfolio Investors

Goods and Services Tax : CGST Circular clarifies place of supply for custodial services provided by banks to Foreign Portfolio Investors, ensuring uniform ...

June 26, 2024 1209 Views 0 comment Print

Clarification on Place of Supply of Goods to Unregistered Persons under IGST Act

Goods and Services Tax : Detailed clarification on Section 10(1)(ca) of the IGST Act, 2017 regarding the place of supply for goods to unregistered persons,...

June 6, 2024 3939 Views 0 comment Print

Odisha GST Guidelines for Co-Location Services and Place of Supply under GST

Goods and Services Tax : Explore the Odisha Finance Department's Memo on Co-Location Service Agreement, clarifying Place of Supply under GST. Understand im...

January 9, 2024 2283 Views 0 comment Print


Clarification on Place of Supply of Goods to Unregistered Persons under IGST Act

June 6, 2024 3939 Views 0 comment Print

Detailed clarification on Section 10(1)(ca) of the IGST Act, 2017 regarding the place of supply for goods to unregistered persons, with practical examples.

Section 7(1) of CGST Act – Supply by way of Transfer: Analysis & Case Laws

May 9, 2024 3750 Views 0 comment Print

Explore the scope of supply under GST Weekly Services with detailed analysis of Section 7(1) of CGST Act and interpretations of transfer, definitions, case laws, and taxation nuances.

Odisha GST Guidelines for Co-Location Services and Place of Supply under GST

January 9, 2024 2283 Views 0 comment Print

Explore the Odisha Finance Department’s Memo on Co-Location Service Agreement, clarifying Place of Supply under GST. Understand implications, recommendations, and ensure compliance.

GST and Advertising: Determining Place of Supply for Government Services

January 9, 2024 11076 Views 0 comment Print

Explore the implications of GST on advertising services for government departments. Learn about the criteria for intra-state and inter-state supplies, safeguarding state revenue.

Circular No. 203/15/2023-GST: Place of Supply Clarifications simplified

November 3, 2023 35166 Views 0 comment Print

Explore the simplified clarifications in Circular No. 203/15/2023-GST regarding the place of supply for transportation of goods, advertising services, and co-location services. Stay informed for accurate GST compliance and reporting.

GST on International Freight- Impact of changes in Place of Supply provisions

October 4, 2023 70425 Views 1 comment Print

Explore effects of recent GST changes on international freight, including inbound and outbound air and ocean freight, and how they impact importers, exporters, and freight forwarders.

Place of supply in case of sales to unregistered person – Amendment

August 21, 2023 22653 Views 1 comment Print

Discover the 2023 amendment to the IGST Act on the place of supply for sales to unregistered persons. Understand the impact on taxation and compliance.

Place of Supply Provisions under GST

March 1, 2023 55860 Views 1 comment Print

Discover the intricacies of Place of Supply Provisions under GST. Understand the key terminologies and provisions to determine the applicable tax for your transactions.

Important GST Amendments In Budget 2023

February 9, 2023 58164 Views 0 comment Print

Explore vital GST amendments introduced in Budget 2023. From composition scheme enhancements to ITC reversal changes, stay informed on critical updates affecting businesses and compliance.

Importance of place of supply of goods and services

January 17, 2023 9786 Views 0 comment Print

Understand the importance of Place of Supply of Goods & Services for optimized GST calculation. Learn how it affects CGST, SGST, & IGST to figure out the right rate.

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