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GST Place of Supply Checker
Find configured place of supply and IGST versus CGST + SGST.
Applies to: FY 2025-26 (AY 2026-27) · Last reviewed: 2026-08-04 · dual-cited ITA 1961 + ITA 2025
Visible formula
Override first; otherwise goods/services rule; then compare supplier state with PoS state. Same = CGST + SGST, different = IGST.
Printable IF / THEN decision path
- IF override matches, THEN use override PoS.
- ELSE apply goods or registered/unregistered services rule.
- IF states match, THEN CGST + SGST; ELSE IGST.
FAQs
How is tax type decided?
1. Same supplier and place-of-supply state means intra-state CGST + SGST; different states mean IGST.
What is the B2B services rule?
2. Registered-recipient services use recipient location under IGST Act section 12(2).
What is the B2C rule?
3. This configured checker uses supplier location for the unregistered-recipient test path.
What overrides the default?
4. Specific service overrides are checked first.
Does it cover imports?
5. No; the configured verification note flags import and export distinctions.
Are GST statutes ITA 2025 links?
6. No. GST statutes are cited separately.