Place of Supply of Goods & Service-IGST Law-2016
CA. Peeyush Sharma
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Supply is wider term used in GST law as the GST is based on Supply only. Now the question arises
what is supply. Supply is transfer of goods and services on which GST will be imposed. Supply has
been elaborated in IGST law whether the supply is interstate supply or Intra-State supply. This is
important aspect of GST because if the supply is Intra-State, then CGST and SGST will be
attracted otherwise if the supply is Inter State then IGST will be levied. To understand whether the
transaction is Inter State or Intra-State or Import or Export, it is important to understand the
provision of Place of Supply which has been provided in Section- 10 to 14 of the IGST Law. #pdf
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