Place of Supply Finder
Enter the supply type and the two states — instantly know the place of supply, whether it is intra-state or inter-state, and which GST you charge.
Rule applied
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We confirm the place of supply, tax split and e-invoice / e-way bill needs for your exact transaction.
Disclaimer: Indicative result based on the general place-of-supply rules of Sec 10 & 12 of the IGST Act, 2017. Special cases (SEZ, exports/imports, OIDAR, online gaming, bill-to-ship-to chains) may differ. Confirm with a professional before invoicing.
Why place of supply decides your GST
GST is a destination-based tax. The place of supply — the state that gets to collect the tax — decides whether a transaction is intra-state (you charge CGST + SGST) or inter-state (you charge IGST). Get it wrong and you pay the wrong tax head, which cannot simply be adjusted — you must pay the correct tax again and claim a refund of the one paid in error.
Place of supply rules — Sec 10 & 12
The general rule differs for goods and services, and several service categories carry special overrides. This finder applies the most common rules below.
| Supply involves movement of goods | Where movement terminates for delivery |
| Bill-to / ship-to (Sec 10(1)(b)) | Principal place of the third party ordering |
| No movement of goods | Location of goods at time of delivery |
| Goods assembled / installed on site | Place of installation / assembly |
| General — B2B (registered) | Location of recipient |
| General — B2C (unregistered) | Location of supplier |
| Immovable property / accommodation | Location of the property |
| Restaurant, catering, grooming, fitness | Where service is performed |
| Transport of goods — B2B / B2C | Recipient / where goods handed over |
| Telecom / DTH / broadband | Location of billing / installation address |
| Admission to an event | Where the event is held |
How this finder works
Four steps, exactly as a GST professional would reason through it before raising the invoice.
Classify supply
Goods follow Sec 10; services follow Sec 12. Pick the sub-type for services.
Find place of supply
Apply the general or special rule to locate the destination state.
Compare with supplier
Supplier state = place of supply → intra-state. Different → inter-state.
Pick the tax head
Intra-state → CGST + SGST. Inter-state → IGST at the same combined rate.
Key terms explained
Place of supply (POS)
The state deemed to receive the supply for GST. It fixes which state's tax applies and whether the supply is intra- or inter-state — it is not always where the invoice is sent.
Intra-state vs inter-state
Intra-state: supplier and place of supply are in the same state (CGST + SGST). Inter-state: they are in different states, or a state and a union territory (IGST).
IGST
Integrated GST charged on inter-state supplies at a rate equal to CGST + SGST combined. The centre later apportions the state's share to the destination state.
Bill-to / ship-to
When goods are billed to one party but shipped to another (Sec 10(1)(b)), the place of supply is the billing party's principal place of business, not the ship-to address.
Why does place of supply matter?
It decides whether a supply is intra-state, attracting CGST and SGST, or inter-state, attracting IGST. Charging the wrong head means paying the tax again under the correct head and claiming a refund of the wrong one.
What is the general rule for goods?
Where the supply involves movement, the place of supply is the location where the movement terminates for delivery to the recipient. Where there is no movement, it is the location of the goods at the time of delivery.
What is the general rule for services?
For a supply to a registered person, the location of that recipient. For a supply to an unregistered person, the recipient's address on record, and where that is not available, the location of the supplier.
What are the main exceptions for services?
Immovable property related services are taxed where the property is; restaurant, personal grooming and fitness services where performed; admission to an event where the event is held; and transport of passengers where the passenger embarks. There are further specific rules for banking, insurance, telecom and transport of goods.
What is a "bill to ship to" transaction?
Where goods are delivered to a third party on the instruction of the buyer, section 10(1)(b) deems the place of supply to be the buyer's principal place of business, not the delivery address — a common source of wrong tax being charged.
Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.