Finance & Law Explained in 2 Minutes
Place of Supply Decision Matrix
Reviewed 2026-07-19Robots: index,followOfficial law prevails
Professional decision control
| Supply class | Legal anchor | Primary rule | Evidence |
|---|---|---|---|
| Goods involving movement | IGST s.10(1)(a) | Place where movement terminates for delivery | Invoice, dispatch, LR, delivery proof |
| Bill-to / ship-to | IGST s.10(1)(b) | Deemed receipt by third person; principal place of business of that person | PO, instruction trail, invoice chain, delivery proof |
| Goods without movement | IGST s.10(1)(c) | Location of goods at delivery | Asset/location evidence |
| Assembly or installation | IGST s.10(1)(d) | Place of installation | Site contract, completion certificate |
| On-board goods | IGST s.10(1)(e) | Point where goods are taken on board | Manifest and boarding records |
| Imported goods | IGST s.11(a) | Location of importer | Bill of Entry and IEC/GSTIN |
| Exported goods | IGST s.11(b) | Location outside India | Shipping bill and export evidence |
| Domestic B2B services | IGST s.12(2) | Location of registered recipient unless specific rule applies | GSTIN and contract |
| Domestic B2C services | IGST s.12(2) | Recipient address on record; otherwise supplier location | Customer master/address evidence |
| Cross-border general services | IGST s.13(2) | Location of recipient; otherwise supplier location | Contract, address, remittance |
| Intermediary services | IGST s.13(8), subject to current text | Supplier location | Agreement and conduct analysis |
| OIDAR | IGST s.13 / s.14 | Recipient-location indicators and special collection rule | IP, billing, bank, SIM and address indicators |
Use boundary
Use the matrix as a research and implementation aid. Open each official provision and transaction-date instrument before concluding.