Overview

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Learn how to determine the correct place of supply under GST and understand how GST applies to goods and services across different business scenarios. This course provides a practical and structured understanding of GST place of supply rules used to identify the correct taxation jurisdiction for transactions. The course begins with the foundations of place of supply under GST, helping learners understand how GST determines whether a transaction is intra-state or inter-state. You’ll explore place of supply rules for goods, including practical cases involving onboard supplies, imports, and exports. As the course progresses, learners examine place of supply provisions for services, including transactions involving registered and unregistered recipients. The course also covers hospitality services, event-related services, transportation services, and services provided on board conveyances, helping learners apply GST rules accurately in practical business situations. Advanced sections focus on international and transportation-based supply rules, including import and export of services, reverse charge implications, and transportation of goods across jurisdictions. Real-world illustrations simplify complex legal provisions and demonstrate how GST rules apply in professional accounting, taxation, auditing, and business environments. What makes this course unique is its scenario-based approach that transforms complex GST jurisdiction rules into practical, easy-to-understand concepts. By the end of the course, learners will confidently analyze place of supply provisions, determine GST applicability accurately, and support effective compliance decisions in real-world business transactions.

Syllabus

Foundations of Place of Supply in GST

This module introduces the fundamental concepts of place of supply under GST, focusing on the supply of goods and the legal provisions that determine the location of taxation. Learners explore how GST identifies the state where tax should be levied, understand the role of business locations, and examine practical illustrations including goods supplied on board conveyances and transactions involving imports and exports.

Place of Supply for Services

This module examines the place of supply rules for services under GST, helping learners understand how service transactions are taxed across different jurisdictions. It covers the distinction between registered and unregistered recipients, rules governing hospitality and event-related services, and special provisions for transportation and services provided on board conveyances.

Goods Transportation and Course Wrap-Up

This module focuses on international service transactions and transportation-related place of supply rules under GST. Learners explore how GST applies to import and export of services, understand reverse charge implications, and examine the place of supply rules for transportation of goods, concluding with a comprehensive overview of GST place of supply principles.