GST Taxation: Place of Supply Determines Intra-State or Inter-State Transaction for Goods and Services Under GST Framework

The GST framework mandates that tax is levied at the point of consumption. The place of supply determines whether a transaction is intra-State or inter-State, affecting the applicable taxes (SGST plus CGST or IGST). For goods, the supply location is where delivery occurs or where movement ends. Services are taxed based on the recipient's location, except for specific cases like immovable property or events, where the property's or event's location is decisive. For OIDAR services, the recipient's location is considered within the taxable territory if certain conditions are met. Goods temporarily imported for repairs have their place of supply as the recipient's location.