GST Place of Supply Rules for Goods and Services

Why Place of Supply Matters

The "place of supply" decides which type of GST you charge. If the place of supply and your location are in the same state, you charge CGST + SGST. If they are in different states, you charge IGST. Get it wrong and you may pay the wrong tax to the wrong government.

Place of Supply for Goods

• With movement: the place of supply is where the movement of goods terminates for delivery to the recipient.
• Without movement: the location of the goods at the time of delivery.
• Bill-to / ship-to: when goods are delivered to a third party on a buyer's instruction, the place of supply is the buyer's principal place of business.

Place of Supply for Services (Domestic)

The general rule:

• Registered recipient: the place of supply is the recipient's location.
• Unregistered recipient: the address on record; if not available, the supplier's location.

Important Special Cases

• Immovable property (hotels, construction, architects): location of the property.
• Restaurant, grooming, and personal services: where the service is actually performed.
• Events and training: where the event is held.
• Transport of passengers: where the passenger embarks.

For more on the IGST vs CGST+SGST split, see our guide on inter-state vs intra-state GST.

Note: Cross-border (import/export) services follow separate rules. Verify specifics on the GST portal.