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For a sale across Indian State borders, charge IGST when the supplier’s location and the legally determined place of supply are in different States, different Union territories, or a State and a Union territory. When the supplier location and place of supply are in the same State or Union territory, the normal treatment is CGST plus that State’s SGST, or CGST plus UTGST in a Union territory. The deciding factor is the statutory place-of-supply rule for the particular goods or service—not simply the customer’s billing address.
To apply the rule correctly, identify the supplier’s GST registration location, determine place of supply, compare the two locations, verify the current HSN or service-classification rate, issue an invoice with the required details, and report the transaction in the correct GSTR-1 place-of-supply field.
The core IGST versus CGST-and-SGST rule
GST classifies a supply as inter-State or intra-State by comparing two locations:
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- Place of supply: the location prescribed by the applicable statutory rule for those goods or services.
If those locations are different, the normal levy is IGST. If they are the same, the normal levy is CGST plus SGST for a State or CGST plus UTGST for a Union territory. Statutory exceptions can change the result, so the transaction type must be checked before an invoice is issued.
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| Supplier location compared with legal place of supply | Normal classification | Tax components |
|---|---|---|
| Different States | Inter-State supply | IGST |
| Different Union territories | Inter-State supply | IGST |
| One State and one Union territory | Inter-State supply | IGST |
| Same State | Intra-State supply | CGST plus the State’s SGST |
| Same Union territory | Intra-State supply | CGST plus UTGST |
This table describes the normal treatment. Special place-of-supply provisions and other statutory exceptions take priority over a simple address comparison.
Why place of supply matters
GST is destination-based. Tax is intended to accrue where consumption occurs rather than automatically where goods are manufactured or a supplier is located. A CBIC FAQ illustrates the principle this way: “For example, if a car is manufactured in Chennai but is purchased eventually by a consumer in Mumbai, SGST (or the State component in IGST) would accrue to Maharashtra and not to Tamil Nadu.”
Place of supply is therefore a legal conclusion, not a label copied from a sales order. A customer may give a billing address in one location while the law assigns place of supply to another location because of where goods are delivered, where a service is performed, or where an immovable property or event is situated. The invoice and return must follow the legally assigned place.
A seven-step workflow for every transaction
- Record the supplier’s registration location. Use the State or Union territory attached to the GST registration making the supply. If a business has registrations in more than one location, identify which registration is actually supplying and invoicing.
- Classify what is being supplied. Decide whether the transaction is goods or services and note whether it involves movement, installation or assembly, transport, an event, immovable property, or another category with a special rule.
- Apply the correct place-of-supply rule. For ordinary goods, begin with the destination where movement ends for delivery. For services, begin with the applicable recipient-location or special-service rule. Do not use a default rule when a specific provision applies.
- Compare the two locations. Different States, different Union territories, or a State and a Union territory normally produce an inter-State supply. Matching locations normally produce an intra-State supply.
- Check the tax treatment and rate. Select IGST for the normal inter-State result, or CGST with SGST/UTGST for the normal intra-State result. Determine the rate from the goods’ HSN classification or the service classification and the current notification. The title of a product or service does not establish its rate.
- Prepare the invoice. Show the taxable value, applicable rate, tax amount, and the required place-of-supply details. For an inter-State supply, include the place of supply and the State name.
- Report the transaction in the return period. In GSTR-1, select the recipient’s place-of-supply State for an inter-State outward supply and follow the portal’s rules for the return period being filed.
Keep the place-of-supply reasoning with the order, delivery or service records. That gives the accounting team a defensible explanation when the customer address, delivery location and service location do not match.
How the rules differ for goods
Ordinary goods moved to a customer
For goods supplied with movement, the general place of supply follows the destination where the movement ends for delivery. For example, a seller registered in Maharashtra that ships ordinary goods to a registered buyer in Karnataka normally has a Maharashtra supplier location and a Karnataka place of supply. Because the States differ, the supply is normally inter-State and the invoice uses IGST.
Use the actual statutory destination rule, not merely the warehouse from which the parcel leaves. A dispatch point can be different from the place where the movement ends, and it is the legally prescribed place that controls the tax component.
Goods supplied without movement
Goods can be supplied without movement. The applicable provision for that situation must be checked rather than assuming the ordinary delivery rule. Capture the facts that explain why there was no movement and identify the location assigned by the governing rule before deciding between IGST and CGST with SGST or UTGST.
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Installation or assembly at the site
Installation and assembly are specifically identified as categories with a special place-of-supply rule. The site at which the goods are installed or assembled can therefore matter more than the supplier’s dispatch location or the customer’s billing address. Confirm the rule for the transaction, document the site, and use the resulting State or Union territory as the place of supply.
Goods supplied during transport
Goods supplied while being transported are another special category. The place-of-supply provision for transport situations must be applied to the particular facts. Do not force such a transaction into the ordinary “movement ends for delivery” analysis without checking the exception.
Goods supplied on board a conveyance
Goods supplied on board a conveyance, such as during a journey, also have a specific statutory treatment. Identify the conveyance transaction and apply that rule before classifying the supply. The passenger’s permanent address or the supplier’s warehouse is not, by itself, a substitute for the statutory test.
How the rules differ for services
Default for a registered recipient
For services supplied to a registered recipient, the general place of supply is generally the recipient’s location. A service provider in one State supplying an ordinary service to a registered recipient in another State will therefore normally make an inter-State supply and charge IGST, provided no special service rule applies.
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Repair common Windows errors and clear accumulated junk for a smoother, more stable PC - no reinstall needed.Free scan · no reinstallVerify the recipient’s relevant GST location in the transaction records. The address printed on a purchase order is not enough if a specific rule assigns place of supply elsewhere.
Services tied to performance
Some services use the location where the service is actually performed. This is a special category, so determine whether the service falls within it before applying the registered-recipient default. Record the performance location and the facts that connect the service to that location.
Immovable-property services
Services tied to immovable property use a rule connected with the property’s location. A customer can be headquartered in one State while the property being serviced is in another. In that situation, the property-based rule can determine place of supply and consequently whether IGST or CGST with SGST/UTGST is due.
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Events and event-related services
Services performed at or connected with an event may use an event-location rule. A conference organizer, exhibitor or other provider should identify where the event occurs and apply the relevant provision rather than relying only on the recipient’s registered address. The worked example in the GST guidance is why an event-related service cannot be classified solely from a customer’s billing address.
Other specified services
Transport and other specified services can have their own place-of-supply provisions. When a transaction does not fit the ordinary registered-recipient rule, identify the exact service category and verify the corresponding statutory location. If the facts do not clearly establish the category, pause invoicing until the classification is resolved.
Worked decisions
Goods from Maharashtra to Karnataka
A seller registered in Maharashtra ships ordinary goods to a registered buyer in Karnataka. The movement ends in Karnataka, so Karnataka is normally the place of supply. Maharashtra and Karnataka are different States; the transaction is therefore normally inter-State and the seller charges IGST. The invoice should state Karnataka as the place-of-supply State.
Supply and place of supply both in Maharashtra
If the supplier is registered in Maharashtra and the applicable place-of-supply rule also assigns the supply to Maharashtra, the normal classification is intra-State. The invoice uses CGST and Maharashtra SGST, assuming no statutory exception changes that result.
Service performed at an event
A service is performed at an event in a location different from the customer’s billing address. Because event-related services can use a special event-location rule, the provider must determine the event-based place of supply first. The provider should not classify the transaction from the billing address alone; the resulting location comparison determines whether IGST or CGST with SGST/UTGST applies.
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A service relates to an immovable property in a State different from the supplier’s registration. The property-linked rule can assign place of supply to the State where the property is located. If that State differs from the supplier’s State, the normal result is an inter-State supply with IGST.
What an inter-State GST invoice must show
The invoice rules require enough information for the recipient, tax authority and accounting records to identify the supply and verify the tax calculation. Include:
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- Invoice identity, including a unique serial number and invoice date.
- Supplier name, address and GST registration details.
- Recipient name, address and GST registration details where applicable.
- A description of the goods or services.
- The applicable HSN for goods or service classification code.
- Taxable value.
- Tax rate and calculated tax amount.
- For an inter-State supply, the place of supply and the State name.
CBIC Circular 90/09/2019-GST explains that Rule 46(n) mandates place-of-supply and State details for inter-State trade or commerce. A generic “out of State” note is not a substitute for naming the State. Ensure the place-of-supply State on the invoice matches the State selected in the return.
Invoice preparation sequence
- Enter the supplying GST registration and confirm its State or Union territory.
- Enter the recipient details and identify the delivery, performance, event or property location relevant to place of supply.
- Select the goods HSN or service classification and check the current notification for rate and exemption status.
- Calculate taxable value and the applicable IGST or CGST-plus-SGST/UTGST components.
- For inter-State supplies, enter the legally determined place-of-supply State explicitly.
- Review the tax components against the location comparison before issuing the invoice.
Choosing the rate without guessing
There is no single IGST percentage or single CGST-and-SGST percentage that applies to every cross-border sale within India. The rate depends on the goods’ HSN classification or the service classification, along with the current notification and any applicable exemption status.
Do not infer a rate from a product name, an old invoice, or a customer’s instruction. Maintain the classification decision and the notification version used for the return period. If a product has changed formulation, use, packaging or classification, have the HSN reviewed before issuing new invoices.
For an inter-State supply, the total tax is shown as IGST. For a normal intra-State supply, the tax is split into CGST and the applicable SGST or UTGST. The split does not mean that the rate was selected separately; first establish the correct classification and rate, then apply the required tax components.
Reporting inter-State sales in GSTR-1
GSTR-1 reporting must identify the recipient’s place-of-supply State for an inter-State outward supply. Use the State assigned by the place-of-supply rule and shown on the invoice, not a different State copied from an internal customer master.
- Open the GSTR-1 return for the correct tax period.
- Choose the outward-supply section that matches the recipient type and transaction category.
- Enter the invoice number, invoice date, taxable value and tax amount from the issued invoice.
- Select the recipient’s place-of-supply State for the inter-State transaction.
- Check that the IGST amount and classification match the invoice.
- Review the return summary and resolve validation errors before filing.
The GST portal’s GSTR-1 instructions note that B2C-large value thresholds changed for return periods from August 2024 onward. Because the applicable threshold and reporting treatment depend on the period being filed, use the current portal guidance for that period rather than relying on an older checklist. Preserve the return-period setting and the portal instruction used in the filing workpapers.
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Using the billing address as place of supply
A billing address can differ from the delivery, performance, event or property location. Correct the workflow by identifying the transaction type first and applying its statutory rule. If an invoice was issued using the wrong location, assess the correction under the applicable GST procedure before filing or amending the return.
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Charging CGST and SGST on a different-State supply
This usually occurs when staff compare the supplier with the customer master’s billing State instead of the legal place of supply. Add a mandatory place-of-supply review to invoice approval and block issuance when the State comparison is missing.
Charging IGST on a same-State supply
Do not assume every supply to a customer with a different branch, project or correspondence address is inter-State. Confirm the supplier registration location and the rule-derived place of supply. If both are in the same State, the normal treatment is CGST plus that State’s SGST, subject to exceptions.
Omitting the State name on an inter-State invoice
Rule 46(n), as described in CBIC Circular 90/09/2019-GST, requires place-of-supply and State details for inter-State trade or commerce. Make the State field mandatory in the invoice template and test a sample invoice before releasing a new template.
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Using an outdated B2C reporting threshold
Return-period rules can change. The portal notes a B2C-large threshold change for periods from August 2024 onward, so retain a period-specific GSTR-1 checklist and verify the portal’s current instructions each time the reporting logic is updated.
Assuming every service follows the recipient-location default
Performance, immovable property, events, transport and other specified services can use special rules. Add a service-type question to the order form so the team can identify a special category before tax is calculated.
Internal controls for accurate interstate GST
- Master-data control: Keep the supplier registration State, recipient GST details and delivery or performance locations in separate fields. Do not overwrite the legal place-of-supply field with a correspondence address.
- Transaction evidence: Retain delivery records, installation or assembly site details, event information, property address and service-performance records as applicable.
- Classification review: Link each product or service code to the current HSN or service classification and notification used for the rate.
- Invoice-to-return reconciliation: Compare the invoice State, tax component and taxable value with the GSTR-1 entry before filing.
- Exception queue: Route installation, transport, conveyance, immovable-property and event transactions to a reviewer familiar with the relevant special rule.
- Period control: Label procedures by return period and update them when the GST portal changes reporting thresholds or screens.
A practical decision checklist
Before issuing or reporting a sale, answer these questions in order:
- Which GST registration is making the supply?
- Is the transaction goods or services?
- Does it involve movement, installation, assembly, transport, an event, immovable property or another special category?
- What location does the applicable place-of-supply rule assign?
- Is that location in the same State or Union territory as the supplier, or a different one?
- What HSN or service classification and current notification establish the rate?
- Does the invoice show taxable value, rate, tax amount, required codes and the place-of-supply State for an inter-State supply?
- Will GSTR-1 use the same recipient place-of-supply State for the relevant return period?
If any answer is unknown, do not select IGST or CGST with SGST/UTGST by intuition. Resolve the classification and place-of-supply facts first; the tax component follows that legal analysis.
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