IGST §§10-13 — Place of supply (intra vs inter-state)

Place of supply decides whether a transaction is INTRA-state (CGST+SGST) or INTER-state (IGST). For GOODS it is generally where the movement TERMINATES for delivery. For SERVICES (both parties in India) it is generally the location of the REGISTERED recipient, with special rules for immovable property, events, transport, etc.

Key points

• Whether a supply attracts CGST+SGST or IGST turns on the PLACE OF SUPPLY versus the supplier's location.
• GOODS (§10 IGST): (a) where supply involves movement — the place where movement TERMINATES for delivery to the recipient;
• (b) bill-to-ship-to — deemed to be the principal place of the third person who directed the supply;
• (c) no movement — location of goods at delivery;
• (d) assembled/installed — place of installation.
• SERVICES with supplier AND recipient in India (§12 IGST): GENERAL rule — location of the REGISTERED recipient;
• if unregistered, the recipient's address on record, else the supplier's location.
• SPECIAL rules: immovable-property-related services → location of the PROPERTY;
• restaurant/personal grooming → where performed;
• admission to events → venue;
• passenger transport → where the passenger embarks;
• telecom → billing address.
• CROSS-BORDER services (§13 IGST, supplier or recipient outside India): general rule — location of the RECIPIENT;
• if unavailable, the supplier's location, with special carve-outs (immovable property, performance-based, events).
• If place of supply and supplier are in the SAME state → intra-state (CGST+SGST);
• if DIFFERENT states or one is outside India → inter-state (IGST).

Reference: §§10-13 IGST Act 2017