Invoice banate waqt sabse pehla sawaal hota hai: IGST lagana hai ya CGST plus SGST? Iska jawab 'place of supply' se milta hai. Galat tax head lagane se buyer ko ITC nahi milta aur aapko dobara invoice nikalna padta hai. Is guide me goods aur services dono ke rules simple tareeke se hain.
Quick Summary
- Intra-state: supplier ki location aur place of supply ek hi state me ho to CGST + SGST
- Inter-state: dono alag states me ho to IGST
- Goods ke rules IGST Act ki Section 10 me aur services ke Section 12 aur 13 me hain
- Goods me aam rule: jahan delivery khatam hoti hai, wahi place of supply
- Services me aam rule: B2B me recipient ki location, B2C me recipient ka address
Basic Rule: Intra-State Ya Inter-State
| Situation | Tax | Example |
|---|---|---|
| Supplier aur place of supply ek hi state | CGST + SGST | Ambala se Panchkula (Haryana) |
| Supplier aur place of supply alag states | IGST | Ambala se Delhi |
| Import ya export | IGST | Foreign buyer ya seller |
Yaad rakhein: tax ka head supplier ki location aur place of supply ke comparison se tay hota hai, buyer ki registration state se nahi. Dono alag cheezein ho sakti hain.
Goods Ka Place Of Supply (Section 10)
- Goods ki movement ho rahi hai: jahan delivery khatam hoti hai. Delhi ka supplier Ambala ke customer ko maal bhejta hai, to place of supply Haryana
- Movement nahi ho rahi: jahan goods delivery ke waqt maujood hain
- Bill-to ship-to: agar buyer ne goods kisi third person ko bhejne ko kaha hai, to place of supply buyer (bill-to party) ki location maani jaati hai
- Goods assemble ya install karne hain: installation ki jagah place of supply hai
Bill-to ship-to ka example
Haryana ka dealer A, Punjab ke supplier B se maal mangwa kar seedhe Rajasthan ke customer C ko bhijwata hai. Place of supply A ki location (Haryana) maani jaayegi. B ko A par IGST lagana hoga, aur A apne invoice me C ko alag tax ke saath bill karega.
Services Ka Place Of Supply (Section 12 Aur 13)
| Service type | Place of supply |
|---|---|
| B2B service (registered recipient) | Recipient ki location, yaani uska registered address |
| B2C service (unregistered recipient) | Recipient ka address agar record me hai, nahi to supplier ki location |
| Immovable property (rent, construction, hotel) | Jahan property sthit hai |
| Restaurant, event, training jo physically deliver hoti hai | Jahan service actually perform hui |
| Transport of goods | Registered recipient ki location; unregistered ke case me jahan goods transport ke liye handover hue |
| Passenger transport (unregistered passenger) | Jahan passenger vehicle me chadhta hai |
Property ki rent par GST ke special rules GST on rent guide me aur real estate ke rules GST on real estate guide me diye gaye hain.
Export Of Services Ka Rule
Jab supplier India me ho aur recipient India ke bahar, to ye export of services ho sakta hai, agar IGST Act ki Section 2(6) ki saari shartein poori hon: supplier India me, recipient India ke bahar, place of supply India ke bahar, payment foreign currency me (ya RBI-permitted tareeke se), aur dono alag legal entities hon. Aisi supply zero-rated hoti hai aur LUT ke saath bina IGST ke ki ja sakti hai. Freelancers ke liye LUT guide padhein.
Common Galtiyan
- Buyer ki registration state dekh kar tax head tay kar lena, jabki place of supply alag ho
- Bill-to ship-to case me ship-to state ke hisaab se IGST ya CGST-SGST laga dena
- Service me recipient ka address record na rakhna aur supplier ki state maan lena
- Online services me recipient ki location ka proof na rakhna
- Galat head lagne par ITC reject hota hai aur credit note plus naya invoice banana padta hai
Invoicing me galat tax head lagne se buyer ke ITC par asar padta hai aur relation kharab hota hai. Hamari GST Return Filing service me aise issues pehle se pakde jaate hain. Apne case ke liye free consultation book karein.
Frequently Asked Questions
IGST kab lagta hai?
Jab supplier ki location aur place of supply alag states me hon, ya supply import ya export ho.
Buyer ki GST registration state aur place of supply alag ho sakte hain?
Haan. Goods me delivery ki location aur services me recipient ki location ya service ke type par place of supply tay hota hai.
Agar galat tax head (CGST-SGST ki jagah IGST) lag gaya to?
Buyer ko ITC ka problem ho sakta hai. Invoice amend karna ya credit note banakar naya invoice nikalna hota hai. Rules GST law ke hisaab se follow karein.
B2C service me place of supply kya hota hai?
Jab recipient ka address record me ho, to wahi. Warna supplier ki location place of supply maani jaati hai.
Ye jaankari 30 September 2026 tak ki GST law aur notifications par based hai. GST rules, due dates aur rates badalte rehte hain, isliye koi bhi decision lene se pehle latest notification check karein ya humse consult karein.