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GST · India · researched 29 July 2026

Inter-State vs Intra-State Supply Under GST: Place-of-Supply Guide

Classification depends on the supplier’s location and the statutory place of supply—not merely the customer’s address or physical movement. Inter-State supply generally attracts IGST; intra-State supply generally attracts CGST plus SGST or UTGST.

Inter-State vs Intra-State Supply Under GST: Place-of-Supply Guide decision pathwayFour-stage decision framework for Inter-State vs Intra-State Supply Under GST: Place-of-Supply Guide decision pathwayCLASSIFYVERIFYDOCUMENTFILE
Classify the facts, verify current law, document the evidence and use the correct filing or action route.
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