Place of Supply Checker (GST)

Find out whether to charge IGST or CGST + SGST on an invoice, and which state is the place of supply, with the rule that decides it.

What applies

Place of supplyMaharashtra (27)
GST to chargeIGST (inter-state)
  • For services to a GST-registered business, the place of supply is the location of the recipient: Maharashtra (section 12(2)(a)).
  • Supplier in Karnataka and place of supply in Maharashtra are different, so the supply is inter-state.
Show the place of supply (state name and code) on the invoice.
Some services have their own rules: intermediary services, transport of passengers, events, banking and telecom, for example. This checker covers the common cases only.

Based on sections 7, 10, 11, 12 and 13 of the IGST Act, 2017, for the common cases. This is a guide, not tax advice: confirm special cases with your CA.

Create GST invoices where the right tax is picked from the place of supply automatically. Free to start.

BillForge creates GST invoices with the tax already worked out — gap-free Rule 46 numbering, GSTR-1 & 3B export, TDS records. Free for 3 months, no card needed. Your CA should still review what you file.

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Frequently asked questions

What is the place of supply in GST?

The state (or country) where a supply is treated as taking place for GST. If it is the same state as the supplier's location, the supply is intra-state and CGST + SGST apply; if not, it is inter-state and IGST applies.

What is the place of supply for goods?

Where the movement of goods ends, that is, the state of delivery. If goods are shipped to a third party on the buyer's instruction, the buyer's state is the place of supply.

What is the place of supply for services?

For a GST-registered customer, the customer's location. For an unregistered customer, the customer's address if you have it, otherwise your own location. Services linked to land or buildings are supplied where the property is.

Do exports and SEZ supplies charge IGST?

Yes. Both are treated as inter-state, so IGST applies even if the buyer sits in your own state. Both are zero-rated: you supply under a Letter of Undertaking without paying IGST, or pay it and claim a refund. A service is an export only if payment comes in foreign exchange and the other conditions are met; intermediary services are not exports.

What is UTGST?

Union territories without a legislature, such as Chandigarh, Ladakh, Lakshadweep and Andaman and Nicobar, charge UTGST instead of SGST on an intra-state supply.

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