GST · Place of Supply

GST Place of Supply for Consulting Services Across States: IGST vs CGST/SGST Guide

Finin2min GST Desk·June 2026·7 min readCONSULTING

Consulting invoices are usually not complicated because of what was delivered; they become complicated because of who received the service and where that recipient is registered. A single wrong GSTIN or State can create client ITC issues and later GST mismatches.

Place of Supply: The Rule That Decides IGST vs CGST/SGST

In GST, the tax type is not decided only by the address printed on the invoice. The analysis starts with the location of supplier and the place of supply. If the location of supplier and place of supply are in the same State or Union territory, the supply is generally intra-State and CGST plus SGST/UTGST applies. If they are in different States, or if the law treats it as inter-State, IGST applies.

Service situation	Default / special place-of-supply logic	Why finance teams care
B2B general services within India	Location of the registered recipient, unless a special rule applies	Wrong customer GSTIN or State can break the client's ITC flow.
B2C general services within India	Recipient location if address exists; otherwise supplier location	Address-on-record discipline becomes important.
Immovable-property linked services	Place where immovable property is located or intended to be located	Hotel, venue, real estate, architecture and fit-out invoices need special review.
Training, event, admission and performance services	Depends on recipient type and where performed / event is held	Common source of wrong IGST vs CGST/SGST classification.
International services	Section 13 rules apply when supplier or recipient is outside India	Critical for export-of-services and intermediary analysis.

Core Rule for Most B2B Consulting

For many general consulting services where both supplier and recipient are in India and no special service rule applies, the place of supply to a registered person is the location of that registered person. This is why customer GSTIN and State matter. If the client wants the invoice on its Maharashtra GSTIN, but the engagement is actually consumed or contracted by its Karnataka unit, finance teams should confirm the correct recipient before invoicing.

Consulting scenario	Likely invoice logic	Control needed
Management consultant in Delhi billing registered Mumbai client	IGST if supplier State and recipient State differ	Validate customer GSTIN and place-of-supply State.
Agency billing client branch in same State as supplier	CGST/SGST if supplier and place of supply are same State	Use correct branch GSTIN, not head office by default.
Consulting linked to immovable property	Special immovable-property rule may apply	Review property location and service scope.
On-site training or event support	Training/event rules may override general rule	Check recipient registration and actual performance/event location.
Foreign client advisory	Section 13 export analysis required	Check export conditions and intermediary risk.

Common Mistakes in Consulting Invoices

Using the address in the contract but not the GSTIN used by the recipient.
Charging CGST/SGST because work was performed from the consultant office, even when B2B recipient is in another State.
Ignoring special rules for property-linked, event-linked or training services.
Using one invoice series for multiple GSTINs without clear State mapping.
Not keeping a contract note explaining why IGST or CGST/SGST was charged.

⚠ Practical caution: For consulting contracts with property, event, training or foreign-client elements, do not rely on the general rule without testing special rules.

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Official References Used

This article uses official GST law, GST portal guides and CBIC circulars only. Verify rates, forms and procedural changes before publishing because GST notifications and portal flows can change.

Frequently Asked Questions

Should consulting services to another State be billed with IGST? ▼

Often yes for B2B general services where the recipient GSTIN is in another State, but special rules and contract facts should be checked.

Does the consultant’s work location decide GST? ▼

Not by itself. Location of supplier and place of supply are both relevant; for B2B general services, recipient location is usually central.

Can the client ask for invoice on a different branch GSTIN? ▼

Only if that branch is the correct recipient under the contract and GST facts. Otherwise, ITC and place-of-supply disputes can arise.