GST & Indirect Tax

GST Place of Supply for Services: B2B, B2C and Special Rules

Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026

CA Nikhil Gupta·Aug 2026·9 min readGST & Indirect Tax

For ordinary domestic services, B2B place of supply is generally the registered recipient location and B2C place is generally the supplier location.

Use the GST Place of Supply and Tax-Type Checker to apply these points to your figures or facts.

Specific rules override this for property, events, transport, telecom, banking, intermediary, online and cross-border services.

Legal or Computational Framework

Governing rule

For the connected rule, example or next step, see GST Place of Supply for Online Services: B2B, B2C, Export and OIDAR-Style Cases.

Correct workflow

Identify supplier location and recipient status; classify the service; apply the specific section before the general rule; determine place of supply; select intra-State or inter-State tax; document export or SEZ conditions.

Step-by-step method

Identify supplier location and recipient status.
classify the service.
apply the specific section before the general rule.
determine place of supply.
select intra-State or inter-State tax.
document export or SEZ conditions.

Worked example

A Delhi consultant supplies ordinary advisory service to a GST-registered Karnataka client: place is Karnataka and IGST applies. Advice linked directly to a Mumbai property can follow the immovable-property rule.

The example is an audit trail, not a substitute for the user's facts. Change one input—residence, payment date, tax year, asset, return form, GST status, employer category or supporting document—and the result can change.

Edge cases

Bill-to and ship-to is mainly a goods concept: record the factual and legal conclusion in the working paper.
Recipient GSTIN must match the relevant establishment: record the factual and legal conclusion in the working paper.
Intermediary classification can change export result: record the factual and legal conclusion in the working paper.
Event admission and organisation have different rules: record the factual and legal conclusion in the working paper.
Online database services have special rules: record the factual and legal conclusion in the working paper.

What Generic Pages Miss

Using billing address mechanically.
Applying general rule before specific rule.
Calling every foreign-client service export.
Using supplier State for all B2C services.
Ignoring fixed establishment.

For the connected rule, example or next step, see GST Place of Supply for Multi-State Consulting.

Generic pages often confuse gross income with net receipt, TDS with final tax, GST turnover with income-tax turnover or a portal value with legal eligibility. Finin2min should show why an amount is accepted, deferred, reversed, rejected or carried forward.

Practical Documentation Checklist

Contract and scope
Supplier/recipient GSTIN
Recipient establishment proof
Property/event/transport data
Export payment and LUT
Place-of-supply memo

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Finin2min Summary

For ordinary domestic services, B2B place of supply is generally the registered recipient location and B2C place is generally the supplier location. Specific rules override this for property, events, transport, telecom, banking, intermediary, online and cross-border services.

Finin2min rule: classify the legal event, calculate from source records and show every adjustment.

For the connected rule, example or next step, see GST Export of Services vs Intermediary Services: The Practical Difference.

Frequently Asked Questions

What is the direct answer for GST place of supply services? ▼

Which law or period applies? ▼

Place of supply determines whether IGST or CGST plus SGST or UTGST applies and whether a cross-border service qualifies as export. Supplier and recipient establishments must be identified before applying the rule. AY 2026–27 remains under the Income-tax Act, 1961; income from 1 April 2026 is governed by the Income-tax Act, 2025 where relevant.

What calculation or workflow should be followed? ▼

What does the example demonstrate? ▼

Which records should be retained? ▼

Keep contract and scope, supplier/recipient GSTIN, recipient establishment proof, property/event/transport data, export payment and LUT so the result can be reproduced and defended.

What is the most common error? ▼

The most frequent errors are using billing address mechanically and applying general rule before specific rule.

⚠ Disclaimer: This article is for education and general awareness. It is not tax, legal, accounting, audit, representation, investment, insurance, property or litigation advice. Tax treatment depends on the applicable year, governing Act, taxpayer status, facts, documents, regime, forms, notifications and portal process. Property and personal-law outcomes can also vary by state or family law. Obtain advice from appropriately qualified professionals before filing or acting.

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.indiacode.gov.in

Page source links

For the connected rule, example or next step, see Place of Supply for Services: The Billing Error That Creates IGST/CGST-SGST Risk.