Place of supply under GST: Meaning and Definition

What does place of supply under GST mean?

Place of supply under GST is another name for Place of Supply. Place of Supply is the GST concept that determines the location where a supply is deemed to occur, which in turn decides whether IGST, CGST/SGST, or UTGST applies to the transaction.

The two names mean the same thing. You will see "place of supply under GST" in some ledgers, reports and contracts and "Place of Supply" in others. The full entry covers how it works, with examples.

Read the full definition of Place of Supply

Topics

GST basics

From the glossary

Related terms.

GST basics Place of Supply Place of Supply is the GST concept that determines the location where a supply is deemed to occur, which in turn decides whether IGST, CGST/SGST, or UTGST applies to the transaction. Also called place of supply rules, place of supply under GST GST basics GST (Goods and Services Tax) India's unified indirect tax that replaced multiple central and state levies, creating a single national market for goods and services. Also called Goods & Services Tax GST returns GSTR-1 A monthly or quarterly GST return filed by registered businesses to report all outward supplies (sales) made during the tax period. Also called Form GSTR-1, outward supplies return, GST sales return Input tax credit Input Tax Credit (ITC) A mechanism that allows businesses to claim credit for GST paid on purchases and expenses, reducing their overall output tax liability. Also called input credit, GST input credit, input tax credit under GST E-invoicing E-Way Bill A mandatory electronic document required for the movement of goods valued at more than Rs. 50,000 under India's GST regime. Also called eway bill, electronic way bill, EWB GST basics HSN Code (Harmonized System of Nomenclature) An internationally standardized numerical code used to classify goods for taxation and trade purposes under India's GST system. Also called HSN, harmonised system code, HS code

From the blog

Related posts.

GST E-Invoice Applicability and Turnover Limit under GST E-invoicing applies to every GST-registered business whose PAN-level aggregate turnover crossed ₹5 crore in any year since 2017-18. OneFinOps Editorial 28 Jan 2026 3 min

GST What is E-Invoicing in GST? IRN, Process and Rules E-invoicing in GST means reporting each B2B invoice to a government Invoice Registration Portal, which validates it and returns an IRN and a signed QR code. OneFinOps Editorial 17 Jan 2026 3 min

GST What is Input Tax Credit in GST? Conditions, Example and Rules Input tax credit is the GST paid on business purchases that you deduct from the GST you owe on sales, if the section 16 conditions are met. OneFinOps Editorial 15 Dec 2025 3 min