GST is a destination-based tax, so what matters is the 'place of supply', where the goods are delivered. Ship inside your own state and you charge CGST + SGST; ship to any other state and you charge IGST at the same total rate, so the customer pays the same tax either way. Your billing tool splits this automatically from the buyer's shipping pincode, so you rarely calculate it by hand.
4 resources, 4 India-specific, 4 link-checked.
Place of supply is the concept that decides IGST vs CGST+SGST on every order, this explains the delivery-location rule with worked examples so it finally clicks.
From ClearTax by ClearTax
The clearest breakdown of the four GST components and how input credit flows between them, foundational reading before you look at a single invoice.
From ClearTax by ClearTax
A tight side-by-side of interstate vs intrastate supply with rate examples, the fastest way to sanity-check whether an order should carry IGST or CGST+SGST.
From ClearTax by ClearTax
Written from an accounting-software lens, it shows how place of supply is configured on real invoices, handy if you'll run books in Zoho and want the tax auto-split correctly.
From Zoho Books by Zoho Books (Zoho Finance)
The same ground, over in Co-founders, team & legal, our Starting Up track.
Every founder hits these, so they sit in the wider founder hub.
