Place of supply, and why it decides your tax

Place of supply is the location where a supply is treated as happening. It decides which tax you charge, so it is one of the most important fields on an invoice.

The general rules

• Goods: usually where the goods are delivered.
• Services: usually the location of the recipient (their state).

If the place of supply is in your own state, you charge CGST and SGST. If it is in another state, you charge IGST. More on that split here.