Place of supply: CGST + SGST or IGST?
The place of supply decides whether a sale is intra-state (CGST + SGST) or inter-state (IGST). Pick your state and the type of supply to apply the default rules in the IGST Act.
Free, no signup. Runs in your browser: nothing you type is sent to us. Reviewed .
Inter-state: charge IGST (place of supply Tamil Nadu).
Place of supply is the place where the movement of goods ends (IGST Act, Section 10(1)(a)), which is outside Karnataka. Charge the full rate as IGST and report the place of supply on the invoice.
Special rules apply to events, passenger and goods transport, telecom, banking, online services to consumers and bill-to-ship-to deals. Check those against the IGST Act or with your CA.
Raise GST invoices with the right tax split
HelloBooks Free raises unlimited GST invoices with the CGST, SGST or IGST split and files GSTR-1 and GSTR-3B for one GSTIN. ₹0, no card, no expiry.
GST filing included, no card
Frequently asked questions
What is the place of supply for goods?
Where the movement of goods ends for delivery. If the goods are not moved, it is where they are when delivered.
What is the place of supply for services?
For a registered buyer, the buyer's location. For a consumer, their address on record, or the supplier's location if there is none. Services tied to immovable property follow the property's location.
What happens if I charge the wrong tax?
If you charge IGST instead of CGST + SGST (or the reverse), you pay the correct tax and claim a refund of the wrong one. No interest is due on the correct tax under Section 77 of the CGST Act.
Sources
GST rules change. Check the current position at the official source before you file or pay.