• When location of Supplier and Place of Supply is in Different States, it is Interstate Supply of Goods
  • Goods Imported into India till they cross Custom Frontiers of India shall also be Interstate Supply of Goods

How to Determine Place of Supply

Case What is Place of Supply
Movement of Goods Location of Goods at the time Movement of Goods Terminates
Movement of Goods by Transfer of Title Place of Business of Person on Whose Directions Good Given
Goods Assembled at Premises Place of installation
No Movement of Goods Location of Goods at the time of Delivery to Recipient
Goods Unboard a Conveyance Location of Goods Where Goods are taken on Board
  1. GST - Goods and Services Tax, India
  2. GST Computation & Accounting

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.