Place of Supply Finder
Updated July 2026
Answer a few quick questions to determine whether your supply attracts CGST+SGST (intra-state) or IGST (inter-state/export).
Place of Supply Finder
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Frequently Asked Questions
What determines CGST+SGST vs IGST?
If the place of supply and the supplier's location are in the same state, it's an intra-state supply (CGST+SGST). If they're in different states, it's inter-state (IGST).
What is the general rule for services?
For B2B, the place of supply is the location of the registered recipient. For B2C, it's generally the location of the recipient if known and recorded, otherwise the location of the supplier.
Why do some services have special place-of-supply rules?
Services tied to a physical location (like immovable property, restaurants, or events) use the location where the service is actually performed or the asset is located, rather than the general recipient-location rule.