# Place of Supply: Decision Framework

Use this flowchart-style framework to systematically determine PoS in any question.

## Step-by-Step Decision Tree

```

STEP 1: Is the supply of GOODS or SERVICES?

│

├─ GOODS

│ ├─ Import/Export → Section 11 (Not in Syllabus)

│ └─ Domestic → Section 10

│ Compare LOS and PoS:

│ • Different State → Inter-State → IGST

│ • Same State → Intra-State → CGST + SGST

│

└─ SERVICES

STEP 2: Is the LOS or LOR outside India?

├─ Either is outside India → Section 13 (Not in Syllabus)

└─ Both within India → Section 12

STEP 3: Does the service fall under a SPECIFIC case (12(3)–12(14))?

├─ YES → Apply that specific rule

└─ NO → Apply GENERAL rule under Section 12(2):

• Registered recipient → Location of recipient

• Unregistered recipient → Location of recipient on record;

else location of supplier

STEP 4: Compare LOS and PoS:

• Same State → Intra-State → CGST + SGST

• Different State → Inter-State → IGST

```

## Key Abbreviations

LOS: Location of Supplier
LOR: Location of Recipient
PoS: Place of Supply

## Why the Flowchart Matters

The PoS itself is not the answer — it's an intermediate step. The final question is always: Intra-State (CGST+SGST) or Inter-State (IGST)? That depends on comparing LOS with PoS.

Worked example

### Example 1

Example — Walk-through using the framework

Mr. A (registered in Pune, Maharashtra) hires Mr. B (Mumbai) for interior decoration of A's property in Bangalore.

1. Goods or services? → Services.

2. LOS (Mumbai) and LOR (Pune) — both in India → Section 12 applies.

3. Is this a specific case? → Yes, immovable property service [Sec 12(3)] → PoS = Bangalore (where property is located).

4. Compare LOS (Mumbai, MH) with PoS (Bangalore, KA) → Different State → Inter-State supply → IGST applies.

⚠️ Common exam mistakes

Trying to determine intra/inter-State without first nailing down PoS.
Skipping the "specific case vs general rule" check and defaulting to recipient location even when a specific carve-out exists.
Confusing PoS (used to classify tax type) with location of recipient (used for ITC State allocation).

Reference:

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Place of Supply - Decision Framework (Summary Flowchart)

Worked example

⚠️ Common exam mistakes