GST Place of Supply for Multi-State Consulting
Consulting businesses often serve customers across states without physical delivery. Place of supply determines whether IGST or CGST/SGST applies and should be decided before invoicing.
For broader context, see the GST Law & Practice Hub.
Place-of-supply decision table
| Fact | Invoice control |
|---|---|
| Registered business customer | Use recipient GSTIN/state details carefully. |
| Unregistered customer | Check address/location and service facts. |
| Multiple locations | Identify recipient establishment most directly concerned. |
| On-site vs remote services | Review place and nature of service. |
| Cross-border customer | Review export/intermediary/service rules separately. |
For the connected rule, example or next step, see GST Registration for Multi-State Consulting Businesses.
Controls
- Collect customer GSTIN and billing state before onboarding.
- Lock tax type based on place-of-supply review.
- Maintain contract/SOW to support service location.
- Review multi-branch customers separately.
- Reconcile invoice tax type with GSTR-1.
For the connected rule, example or next step, see GST Place of Supply for Services: B2B, B2C and Special Rules.
Finin2min warning
Official sources used
This article is intentionally source-limited to official GST / CBIC / India Code material. Verify final filing positions with the latest Act, Rules, notifications, circulars and GST portal advisories before publishing.
- India Code: Central Goods and Services Tax Act, 2017 official record
- CBIC Tax Information Portal
- Goods and Services Tax Portal
For the connected rule, example or next step, see GST Rate and Cess Calculator.
FAQs
It determines whether supply is inter-state or intra-state and tax type to charge.
Yes. It is important for B2B invoicing and place/state determination.
No. Export/intermediary/place-of-supply rules need separate review.
Source and review trail
Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.
- Primary category
- GST & Indirect Tax
- Official starting point
- www.gst.gov.in