Pending professional review. This content was drafted with Claude from official sources and has not yet been reviewed by an ArthaKara professional. Verify against the official sources before relying on it.
Simple meaningThe location that decides whether CGST+SGST or IGST applies.
Relevant ActIGST Act, 2017
Section / ruleSections 10-13
Technical meaning
Location determined under the IGST Act for goods and services; inter-State supplies attract IGST and intra-State supplies attract CGST and SGST.
Practical example
Goods shipped from Hyderabad to Bengaluru are an inter-State supply.
Related terms
Official reference
IGST Act, 2017, Sections 10-13
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