GST
Place of Supply Under GST: Why It Decides CGST/SGST vs IGST
Same GST rate, different tax head. Place of supply decides whether a sale is intra-state or inter-state, and getting it wrong is more than a rounding error.
6 min read
2 articles
Same GST rate, different tax head. Place of supply decides whether a sale is intra-state or inter-state, and getting it wrong is more than a rounding error.
Exporters don't pay IGST the way domestic sellers do, but that status isn't automatic. Here's how the LUT route works, and what the alternative refund path looks like.