Place of Supply Tool - GST Calculation

📍 Place of Supply Determination Tool (GST)

1. Nature of Supply: Goods Services 2. Transaction Type: 3. Location of Supplier: 4. Location of Recipient: 5. For Goods: Is movement involved? Yes No 6. For Services: Related to Immovable Property? Yes No

📘 GST Place of Supply – FAQs

Q: What is Place of Supply?
A: It determines whether IGST, CGST & SGST are applicable for a transaction.
Q: What if Supplier and Recipient are in different states?
A: It's an Inter-State supply; IGST applies.
Q: What is the place of supply for exports?
A: Outside India; it's considered a zero-rated supply under IGST.
Q: What about services related to immovable property?
A: The place of supply is where the property is located.
Q: How is import treated?
A: Import of goods/services is treated as Inter-State and attracts IGST.