Place of supply checker
Work out whether a sale is inter-state (IGST) or intra-state (CGST+SGST, or CGST+UTGST), for goods or services, with the IGST Act section behind the answer.
Export or SEZ supply are checked first: both are inter-state by definition (Section 7(5), IGST Act).
For goods, the place of supply follows Section 10: generally where movement ends, the bill-to party for bill-to-ship-to, or the delivery/installation/boarding location for the other listed scenarios.
For services, Section 12 has a specific rule per category (immovable property, in-person services, events, transport, training) and a general default (registered recipient's state, or the supplier's otherwise) for everything else.
The place of supply is then compared to the supplier's state to decide IGST versus CGST+SGST/UTGST.
Frequently asked questions
What decides IGST versus CGST+SGST?
Whether the place of supply is in the same state as the supplier (CGST+SGST, or CGST+UTGST in a Union Territory without its own legislature) or a different one (IGST). The place of supply itself follows different rules for goods and for services.
What if the recipient’s registration status is not known?
Mark it "not sure". The tool shows the registered-recipient outcome and flags that the unregistered outcome may differ, rather than guessing.
Does this cover exports and SEZ supplies?
Yes, both are treated as inter-state, zero-rated supplies at the first step, before any goods/services branch is considered.
What is not covered here?
Telecom, banking, insurance and online information services (OIDAR) have their own specific place-of-supply rules not modelled in this tool yet.
This tool gives an estimate based on GST law as notified up to the “rules last verified” date shown. It is not legal or tax advice. Due dates and fees are sometimes extended or waived by notification. Confirm with your CA or the GST portal before acting.