Place of Supply Finder (IGST vs CGST/SGST) | Sections 10 & 12 (IGST Act)

Place of Supply Tool

Pick a scenario, choose states/locations, and the tool will show Place of Supply + whether to charge IGST or CGST+SGST.

Nature of transaction

📍 Supplier

👤 Recipient

B2B (Registered)B2C (Unregistered)

Recipient is an SEZ unit/developer

🚚 Delivery location (movement terminates)

Select only if goods are delivered in a different state than the recipient address.

Quick scenarios

Domestic POS (Sec 10/12)

Charge IGST

Place of Supply: Maharashtra

Tool: https://thegstcalculator.in/tools/place-of-supply-finder

Not legal advice • Verify before filing

Supplier

Delhi

Recipient

Maharashtra

Rule applied

Goods delivered / movement terminates • IGST Act Sec 10(1)(a)

Place of Supply is where the movement of goods terminates for delivery to the recipient.

Supplier (Delhi) and Place of Supply (Maharashtra) are in different states.

Notes

Assuming delivery terminates in the Recipient state (Maharashtra). Select a different delivery state only if goods are delivered elsewhere.

Quick checklist

Confirm whether this is a domestic supply (Sec 10/12) or cross-border (Sec 13).
For location-specific services, POS depends on where the service is performed / property located / event held.
SEZ supplies are treated as inter-state (IGST), even if states match.

Shareable link is synced in the address bar. Use “Link” to copy instantly.

How this tool decides IGST vs CGST/SGST

1) Compute Place of Supply (POS)
Goods use Section 10. Services use Section 12.
2) Compare POS with Supplier State
Same state → CGST+SGST. Different states → IGST.
3) Apply SEZ override
Supplies to SEZ are treated as inter-state (IGST).
4) Use share link for audit trails
Copy summary & share link for documentation. If you’re unsure about a GSTIN, validate it on GSTIN Validator.

Common scenarios (one-click presets)

Hotel in Goa, customer from Delhi (B2C)

POS = property location. Usually CGST+SGST of the property state (unless SEZ, etc.).

Bill-to Ship-to (3-party goods)

POS = Bill-to party location (buyer), not ship-to delivery state.

Event ticket (admission) held in Maharashtra

POS = where the event is held.

Event organization for a registered client (B2B)

POS = recipient’s registered location.

Tip: if you need Reverse Charge estimation for services like GTA, use GST RCM Calculator.

Quick reference cheat sheet

Transaction type	Place of Supply (POS)	Section
B2B General Service	Location of Recipient	12(2)(a)
B2C General Service	Recipient location (if on record) else Supplier	12(2)(b)
Immovable Property / Hotel	Location of Property	12(3)
Restaurant / Gym / Salon	Location of Performance	12(4)
Event Admission (Tickets)	Location of Event	12(6)
Event Organization (B2B)	Location of Recipient	12(7)(a)
Event Organization (B2C)	Location of Event	12(7)(b)
Bill To Ship To (Goods)	Location of 'Bill To' Party	10(1)(b)

Simplified reference for common domestic scenarios. Verify special cases (cross-border, OIDAR, passenger transport, telecom) separately.

Next steps

Quick links

✅ GSTIN Validator 🧾 GST RCM Calculator 🧮 GST Calculator

This tool supports shareable links (URL auto-updates). Use “Link” in the result card to copy instantly.

Good to know

• POS + Supplier State decides intra-state vs inter-state.

• SEZ supplies are treated as inter-state (IGST).

• For location-based services, POS depends on actual service/property/event location.

Scope: Domestic POS (Sec 10/12). Cross-border cases often use Sec 13 and may need separate evaluation.

SEZ supply rule

Supplies to SEZ unit/developer are treated as inter-state (IGST). If supplied under LUT/Bond, they may be “zero rated” subject to conditions.

Hotel & property (practical note)

For accommodation/immovable property services, POS typically follows the property location. ITC eligibility depends on facts and restrictions — verify for your case.

Frequently asked questions

What is Place of Supply (POS) in GST?

Place of Supply decides the 'destination' state for tax. Compare Supplier State vs POS: if different → IGST; if same → CGST+SGST.

How does the tool decide IGST vs CGST/SGST?

It computes Place of Supply using IGST Act Section 10 (goods) or Section 12 (services), then compares POS with Supplier State. SEZ supplies are treated as inter-state.

What is POS for 'Bill To Ship To' goods transactions?

In a Bill-to Ship-to model, POS is the location of the 'Bill To' party (buyer), not the ship-to delivery state.

What is POS for hotel/accommodation services?

For immovable property/accommodation, POS is the location of the property/hotel (commonly mapped to Section 12(3)).

What is the POS for event tickets (admission)?

For event admission/tickets, POS is where the event is actually held (commonly mapped to Section 12(6)).

What is the POS for event organization services?

For event organization/ancillary services, POS depends on B2B/B2C (commonly mapped to Section 12(7)): B2B → recipient location; B2C → event location.

Are supplies to SEZ always IGST?

Supplies to SEZ unit/developer are treated as inter-state (IGST) even if supplier and SEZ are in the same state.

Does this tool cover imports/exports (cross-border) POS rules?

This page focuses on domestic POS logic (Sections 10 & 12). Cross-border supplies often fall under Section 13 and may need separate evaluation.

Accuracy and sources

This tool focuses on common domestic place-of-supply scenarios based on IGST Act provisions (goods: Section 10; services: Section 12) and applies SEZ inter-state treatment (Section 7).

Primary references

Last reviewed: 26 Jan 2026

Scope note

Cross-border supplies (where supplier/recipient is outside India), and certain specialized service categories may require Section 13 evaluation and additional rules.

Place of Supply Finder