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of <h1>Understanding GST Place of Supply: Key to Determining Tax Jurisdiction for Goods and Services Transactions.</h1> The Place of Supply provisions under GST are crucial for determining the taxable jurisdiction of goods and services, ensuring that tax is levied at the point of consumption. This concept helps identify whether a transaction is intra-state, subject to State GST (SGST) and Central GST (CGST), or inter-state, attracting Integrated GST (IGST). By defining the place of supply, these provisions ensure that taxes are appropriately directed to the jurisdiction where consumption occurs, aligning with the fundamental principle of taxing consumption at its destination.
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