TL;DR for CAs
- Wrong POS causes CGST/SGST vs IGST errors.
- Default rules differ for B2B and B2C services.
- Special rules apply for immovable property, events, and intermediaries.
What it is
Place of supply determines whether a supply is intra-state or inter-state and which tax components apply.
Who it applies to
Service providers with multi-state clients or recipients.
Key provisions
- Sections 12/13 of IGST Act
- Recipient location for B2B
- Special POS for property-related and event-based services
Practical tips for CAs
Capture recipient GSTIN state in billing masters. Train sales teams on bill-to vs ship-to nuances for goods.
Common mistakes
Billing IGST for same-state B2B; wrong POS for hotel/event services; intermediary classification errors.
For general guidance only. Verify with the latest Finance Act, GST notifications, and ICAI guidance notes before advising clients.