Place of Supply for Services Under GST

Place of supply for services follows a default rule with several exceptions. It determines whether IGST or CGST+SGST applies.

Default rule

For B2B, the recipient’s location is generally the place of supply.

B2C default

For B2C, the supplier’s records often drive the place of supply. This is central to place of supply for services and how the rule plays out in practice.

Exceptions

Specific services like immovable property have special rules.

GST support across Delhi NCR

Whether you need GST advisory in Delhi, GST consultant in Gurugram, GST registration help in Ghaziabad and GST advisory in Faridabad, our team works with businesses across the region. We combine local accessibility with pan-India GST expertise so your compliance is handled end to end.

Frequently asked

Why does place of supply for services matter for my business?

Getting place of supply for services right keeps your filings consistent and your GSTINs free of avoidable notices. When the position is unclear, a quick expert review is far cheaper than a later dispute.

Talk to a GST specialist

Have a specific question on this topic? Book a free consultation with KYRA GST — first response within 24 hours, and a written quote before any work begins. You can also explore our GST services.