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Place of Supply

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Place of supply under GST regarding Immovable Property Services with FAQs

Goods and Services Tax : The article explains that architectural, accommodation, and related immovable property services are governed by Section 12(3) of t...

May 9, 2026 11835 Views 1 comment Print

From Tax Trap to Global Hub: Redefining Place of Supply for Indian Intermediary services

Goods and Services Tax : The omission of Section 13(8)(b) of the IGST Act allows intermediary services provided to overseas clients to qualify as exports. ...

May 9, 2026 945 Views 0 comment Print

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 3699 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 1680 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 13656 Views 0 comment 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 3354 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 5010 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 8412 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 1386 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 4458 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 2475 Views 0 comment Print


Place of Supply of Goods and Service (POS): Brief Analysis

August 12, 2024 13677 Views 2 comments Print

Discover the intricacies of Place of Supply (POS) in GST. Learn how POS impacts taxation in domestic and international transactions under India’s GST regime.

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

June 26, 2024 1386 Views 0 comment Print

CGST Circular clarifies place of supply for custodial services provided by banks to Foreign Portfolio Investors, ensuring uniform application of GST provisions.

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

June 6, 2024 4458 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 3936 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 2475 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 11499 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 35499 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 72411 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 23136 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 56325 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.

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