Why we need to understand POS:
Understanding of Place of Supply is imperative to decide whether a particular transaction is inter-state or a intra state transaction. If we identifya particular transaction as inter or intra state then we have to charge CGST SGST/UTGST in case of intrastate transaction and IGST in case of Inter-state transaction otherwise than any exemption is available.
Important Definitions for understanding POS:-
1. Location of Supplier -Section 2(71):
It means
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