Place of Supply Calculator (IGST vs CGST/SGST)
Pick supplier and recipient locations, choose goods or services, and get the legally correct place of supply along with the tax that applies. Covers special cases under Sections 10–13 of the IGST Act including transportation, telecom, banking and immovable property.
What this covers
- Goods: Section 10 & 11 logic
- Services: Section 12 (B2B/B2C) and Section 13 (cross-border)
- Special category states and union territories supported
- Auto IGST vs CGST+SGST recommendation
- Citations to relevant section/rule
About Ledgester
Ledgester is the Indian GST law, made queryable. The CGST Act, its rules, notifications and rulings — encoded into a fast, plain-English interface that professionals consult dozens of times a day. A reference tool from Profinss.