Place of Supply under GST
| Particulars | Classification of Supply | Nature of Taxes |
| Same State | Intra State | CGST + SGST |
| Different States | Inter State | IGST |
| Import | Inter State | IGST (CVD/RCM) |
| Exports | Inter State | Zero Rated |
| Special Economic Zones | Inter State | Zero Rated? |
Place of supply of goods other than supply of goods imported into, or exported from India
| Nature of supply | Place of supply |
| Supply involving movement of Goods | Location of goods at time of termination of movement for delivery to recipient |
| Supply of Goods on Direction of third person | Principal Place of Business of third person |
| Supply not involving movement of goods | Location of goods at the time of delivery to the Recipient |
| Supply by assembly / installation at site | Place of Installation / assembly |
| Supply on board a conveyance (vessel, aircraft, train etc.) | Location where goods are taken on board |
Place of supply of goods imported into, or exported from India
| Nature of supply | Place of supply |
| Goods imported into India | Location of Importer |
| Goods exported from India | Location outside India |
Place of supply of services where location of supplier and recipient is in India
| Nature of supply | Place of supply |
| Supply to Registered Person | Location of Recipient |
| Supply to Un-registered Person(Location of Recipient available) | Location of Recipient |
| Supply to Un-registered Person(Location of Recipient not available) | Location of Recipient |
| Service directly related to immovable property | Location of Immovable Property |
| Service by way of lodging accommodation by Hotel, Inn, Guest House, Home Stay, Club or Campsite | Location of Immovable Property, Boat or Vessel |
Place of supply of services where location of supplier or location of recipient is outside India
| Nature of supply | Place of supply |
| Performance Based Services | Location of Performance of Service |
| Service relating to Immovable Property | Location of immovable property |
| Service Relating to events | Location of Event |
| Specified Services-Section 13(8) | Location of Supplier of Services |
| Online information and database access or retrieval services | Location of Recipient of Service |
