Place of Supply Calculator (IGST vs CGST/SGST)
Pick supplier and recipient locations, choose goods or services, and get the legally correct place of supply along with the tax that applies. Covers special cases under Sections 10–13 of the IGST Act including transportation, telecom, banking and immovable property.
What this covers
- Goods: Section 10 & 11 logic
- Services: Section 12 (B2B/B2C) and Section 13 (cross-border)
- Special category states and union territories supported
- Auto IGST vs CGST+SGST recommendation
- Citations to relevant section/rule
Common questions
- What is place of supply in GST?
- Place of supply is the location at which a supply is deemed to be made for GST purposes. It determines whether the transaction is intra-state (CGST + SGST) or inter-state (IGST), and which state government gets the SGST share.
- When does IGST apply instead of CGST + SGST?
- IGST applies whenever the place of supply is in a different state from where the supplier is located. It also applies to all imports, exports, supplies to/from SEZ, and supplies in territorial waters.
- How is place of supply determined for cross-border services?
- Section 13 of the IGST Act covers cross-border services. The default is the recipient's location, but there are exceptions for performance-based services, immovable property services, online information & database access services (OIDAR), and others.
- What is the place of supply for goods?
- Where movement is involved, it is the location where the movement terminates for delivery to the recipient. For goods supplied without movement, it is the location of the goods at the time of delivery.
- What is the place of supply for an e-commerce or online sale?
- It is the delivery address of the buyer recorded on the invoice. That address decides whether the seller charges IGST (buyer in a different state) or CGST + SGST (buyer in the same state).
About Ledgester
Ledgester is the Indian GST law, made queryable. The CGST Act, its rules, notifications and rulings, encoded into a fast, plain-English interface that professionals consult dozens of times a day. A reference tool from Ledgester.