https://www.taxtmi.com/article/detailed?id=17228 GST Place of Supply determines where a supply is deemed to occur and whether CGST with SGST/UTGST or IGST applies. Analysis must identify the taxable supply, its character as goods or services, supplier and recipient locations, and whether the transaction is domestic, cross-border, import-related, or export-related. Goods and services follow different general and special rules. After determining Place of Supply, comparison with the supplier's location generally establishes intra-State or inter-State character. Proper contractual, delivery, transport, registration, and service records are essential to support classification, tax treatment, zero-rating, input tax credit, and compliance. en-us Thu, 20 Aug 2026 08:15:31 +0530 Thu, 20 Aug 2026 08:15:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17228 GST Place of Supply determines where a supply is deemed to occur and whether CGST with SGST/UTGST or IGST applies. Analysis must identify the taxable supply, its character as goods or services, supplier and recipient locations, and whether the transaction is domestic, cross-border, import-related, or export-related. Goods and services follow different general and special rules. After determining Place of Supply, comparison with the supplier's location generally establishes intra-State or inter-State character. Proper contractual, delivery, transport, registration, and service records are essential to support classification, tax treatment, zero-rating, input tax credit, and compliance. Articles Goods and Services Tax - GST Thu, 20 Aug 2026 08:15:31 +0530 https://www.taxtmi.com/article/detailed?id=17228