A glimpse of Place of Supply under GST
Welcome to a journey through one of the most pivotal and often misunderstood pillars of the GST framework — Place of Supply.
Under GST, who pays tax and where, isn’t just a compliance question — it’s a game-changer for revenue allocation, ITC eligibility, and business strategy. Whether you’re delivering goods across borders or providing services to clients in different states of India, knowing the ‘Place of Supply’ isn’t optional — it’s essential.
This document unpacks the legal interpretations, practical case studies, and key provisions of Place of Supply, ensuring you’re not just compliant — but confidently ahead. Let’s decode the law, explore real-world scenarios, and master the rules that define where tax truly belongs.