Article
Place of Supply of Goods
ClearTax Free Intermediate India
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.
- Place of supply is where goods are delivered, not where you ship from
- Determines whether IGST or CGST+SGST applies
- Includes practical inter-state vs intra-state examples