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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


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<h1>Understanding GST Place of Supply: Key Rules for Goods and Services Transactions Explained</h1> The GST FAQs address the complexities of determining the place of supply for goods and services under GST, which is crucial for deciding the applicable tax jurisdiction. The place of supply rules distinguish between intra-state and inter-state transactions, affecting whether SGST, CGST, or IGST applies. For goods, the place of supply is generally where the goods are delivered. For services, determining the place of supply is more complex due to their intangible nature, with factors like service delivery, location of service provider and recipient, and the place of consumption playing a role. Different rules apply for B2B and B2C transactions, immovable property, events, transportation, and telecommunications.