Provision of Place of Supply in GST- with examples

Harihar Mandal , Last updated: 01 September 2018  
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Under GST, there are three levels of Tax IGST, CGST SGST/UTGST and based on the 'place of supply' and 'place of supplier' the respective tax will be levied. IGST is levied where transaction is inter-state, and CGST SGST/UTGST are levied where the transaction is intra-state.

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Harihar Mandal
(CA)
Category GST   Report

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