https://www.taxtmi.com/article/detailed?id=7220 Supply under GST determines application of IGST versus CGST+SGST by classifying transactions as inter-state or intra-state based on supplier and recipient locations and specific exceptions. Place of supply rules for goods use the delivery/termination point, location at delivery, assembly/installation site, and place taken on board. For services, default rules assign recipient location for registered persons and recipient or supplier location for unregistered persons, with detailed special rules for immovable-property services, accommodation, events, transportation, telecom, financial services, insurance, intermediary services, online information services, and multi-location supplies where proportionate allocation applies. en-us Fri, 20 Jan 2017 07:22:52 +0530 Fri, 20 Jan 2017 07:22:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7220 Supply under GST determines application of IGST versus CGST+SGST by classifying transactions as inter-state or intra-state based on supplier and recipient locations and specific exceptions. Place of supply rules for goods use the delivery/termination point, location at delivery, assembly/installation site, and place taken on board. For services, default rules assign recipient location for registered persons and recipient or supplier location for unregistered persons, with detailed special rules for immovable-property services, accommodation, events, transportation, telecom, financial services, insurance, intermediary services, online information services, and multi-location supplies where proportionate allocation applies. Articles Goods and Services Tax - GST Fri, 20 Jan 2017 07:22:52 +0530 https://www.taxtmi.com/article/detailed?id=7220