Place of supply is an important concept under GST Law. Place of supply is important to determine whether the supply is intra-state supply or inter-state supply. It is also important to determine whether the supply is import or export of goods or services.

GST Law has consolidated multiple Central/State Taxes into one. GST Law has made elaborate provisions to ensure smooth and hassle-free transition to GST so that no Input Tax Credit (ITC) earned under the existing laws is not lost.

Taxable event under GST Law is “Supply of Goods & Services or both”. The definition is inclusive

Certain supplies of goods and services are specifically brought under Reverse Charge Mechanism. In such cases, the recipient of goods & services has to pay GST on the supplies made by the supplier.

lexicon demant Definition of Supply: Under Section 7 of the CGST Act, "supply"