GST Place of Supply

Place of Supply for Inter-State Services — Section 12 vs Section 13 (IGST Act) Introduction Under GST, Place of Supply (POS) determines whether a transaction is intra-state (CGST + SGST) or inter-state (IGST). For services, the rules are mainly covered under Section 12 and Section 13 of the IGST Act, 2017. Understanding the difference between…