Broadly under GST there are two (2) places of supplies under GST and accordingly CGST, SGST or IGST are being levied. 1. INTRA-STATE SUPPLY and 2. INTER-STATE SUPPLY
With the dawn of 01st July, 2017, India witnessed one of the biggest changes in its indirect taxation structure after independence i.e. Goods & services tax. GST is a destination-based tax which implies that goods & services will be taxed at the place of consumption. Therefore under GST, the state where the goods & services are supplied or finally consumed will have to right to collect GST.
But one of the contentious issue still remains, that how should we identify the place of supply under GST correctly?
Broadly under GST there are two (2) places of supplies under GST and accordingly CGST, SGST or IGST are being levied.
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