<p style="text-align:justify"><span style="font-size:14px">GST is a consumption-based tax, it would effectively tax the consumption of such supplies at the destination thereof or as the case may be at the point of consumption. Place of supply provision determines the place i.e. taxable jurisdiction to which the tax should be allocated.</span></p>

<p style="text-align:justify"><span style="font-size:14px">The place of supply determines whether a transaction is intra-state or interstate. In other words, the place of supply of goods or services, is required to determine whether it is an intra-state supply, subject to CGST plus SGST or would it be an interstate supply attracting IGST.</span></p>