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<p style="text-align:justify"><span style="font-size:14px">In GST, the concept of a place of supply has been made relevant not only for the supply of services but also for the transaction of goods. In this article, we shall be discussing on provisions relating to the place of supply of goods.</span></p>

<p style="text-align:justify"><span style="font-size:14px">Which tax is to be levied (IGST or CGST and SGST/UTGST) will depend on whether a particular transaction is an Inter-state supply or Intra-state supply. Hence, every transaction will have to go through the test of provisions relating to the place of supply in order to determine which tax is to be levied.</span></p>

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<p style="text-align:justify"><span style="font-size:14px">The purpose of the place of supply provisions is two-fold:</span></p>

<p style="text-align:justify"><span style="font-size:14px">In case of cross-border transactions, to determine whether tax is to be levied on a particular transaction</span></p>

<p style="text-align:justify"><span style="font-size:14px">In the case of domestic transactions, to determine whether a particular transaction is an inter-state supply or an intra-state supply.</span></p>

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<p style="text-align:justify"><span style="font-size:14px">Before discussing core provisions of the place of supply of goods, we need to first have a look at few terminologies. To start off with let&rsquo;s see what is an inter-state and an intra-state supply.</span></p>

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<p style="text-align:justify"><span style="font-size:14px">Section 7 of IGST Act defines what a inter-state supply is. Broadly, inter-state supply is when &ldquo;location of supplier&rdquo; and &ldquo;place of supply&rdquo; are not in the same state or same union territory.</span></p>

<p style="text-align:justify">&nbsp;</p>

<p style="text-align:justify"><span style="font-size:14px">Similarly, Section 8 of IGST Act speaks about Intra-state supply. Broadly, intra-state supply is when &ldquo;location of supplier&rdquo; and &ldquo;place of supply&rdquo; are in the same state or same union territory.</span></p>

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<p style="text-align:justify"><span style="font-size:14px">There are some finer aspects which have been discussed later in the article.</span></p>

<p style="text-align:justify">&nbsp;</p>

<p style="text-align:justify"><span style="font-size:14px">It is worth noting that &ldquo;location of the recipient of <strong>services</strong>&rdquo; and &ldquo;location of the supplier of <strong>services</strong>&rdquo; have been specifically defined under CGST Act (Section 2(70) and 2(71)). However, &ldquo;location of the recipient of <strong>goods</strong>&rdquo; and &ldquo;location of the supplier of <strong>goods</strong>&rdquo; has not been defined at any place.</span></p>

<p style="text-align:justify">&nbsp;</p>

<p style="text-align:justify"><span style="font-size:14px">The provisions have been broadly divided into two categories- Section 11 - Supplies which are Imports or Exports</span></p>

<p style="text-align:justify"><span style="font-size:14px">Section 10 - Supplies other than Imports and Exports</span></p>
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<p style="text-align:justify"><span style="font-size:14px">Transactions are further divided into some broad categories which are illustrated as under</span></p>

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<p style="text-align:justify"><span style="font-size:14px"><img alt="" src="https://edupmquestionhelp.s3.ap-south-1.amazonaws.com/hint/uploads/images/16194320161619432016.png" style="height:309px; width:800px" /></span></p>