https://www.taxtmi.com/manuals?id=2430 Determination of the place of supply under GST, based on the destination principle, decides whether a supply is inter State or intra State and thus whether IGST or CGST plus SGST applies. Chapter V of the IGST Act prescribes general and specific rules for goods and services, with separate treatment for domestic and cross border transactions and distinctions between B2B and B2C supplies; location of the supplier and place of supply are the key tests. Cross utilisation rules permit IGST credit to be used for IGST, CGST and SGST and CGST/SGST credit to be used for IGST. en-us Tue, 07 Mar 2023 01:55:00 +0530 Tue, 07 Mar 2023 01:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2430 Determination of the place of supply under GST, based on the destination principle, decides whether a supply is inter State or intra State and thus whether IGST or CGST plus SGST applies. Chapter V of the IGST Act prescribes general and specific rules for goods and services, with separate treatment for domestic and cross border transactions and distinctions between B2B and B2C supplies; location of the supplier and place of supply are the key tests. Cross utilisation rules permit IGST credit to be used for IGST, CGST and SGST and CGST/SGST credit to be used for IGST. Manuals GST Tue, 07 Mar 2023 01:55:00 +0530 https://www.taxtmi.com/manuals?id=2430