https://www.taxtmi.com/article/detailed?id=7559 The article states that Place of Supply under GST determines whether a supply is intra state (attracting SGST and CGST) or inter state (attracting IGST) because GST is destination based. Place of supply follows a hierarchy of general and specific rules: for goods rules address movement, delivery on third party direction, installation and exports/imports; for services the default is recipient location with fallbacks, and numerous specific rules allocate supply to the location where services are performed, where immovable property is located, where passengers embark, or to record based addresses for telecom, banking, insurance and online services. en-us Sat, 19 Aug 2017 07:58:10 +0530 Sat, 19 Aug 2017 07:58:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7559 The article states that Place of Supply under GST determines whether a supply is intra state (attracting SGST and CGST) or inter state (attracting IGST) because GST is destination based. Place of supply follows a hierarchy of general and specific rules: for goods rules address movement, delivery on third party direction, installation and exports/imports; for services the default is recipient location with fallbacks, and numerous specific rules allocate supply to the location where services are performed, where immovable property is located, where passengers embark, or to record based addresses for telecom, banking, insurance and online services. Articles Goods and Services Tax - GST Sat, 19 Aug 2017 07:58:10 +0530 https://www.taxtmi.com/article/detailed?id=7559