Place of supply rules under GST: 2026 reference guide
· KAMRIT Editorial
KAMRIT runs gst engagements end to end with senior expert accountability and transparent fixed-fee pricing across India.
What this guide covers
Place of supply rules under GST is one of the more frequently revised areas of Indian gst practice in 2025-26. Below we work through the current position from primary sources (the Acts, the rules, the latest regulator circulars), then map it to the operational decisions a CFO or founder actually has to take. Examples reflect live KAMRIT engagements across Delhi, Noida, Mumbai, Bengaluru, and Hyderabad.
Why place of supply matters
The cleanest framework for why place of supply matters is the one the appellate authorities themselves use. Establish the facts, identify the statutory provision, and apply the leading interpretation. Where the rule is principle-based, KAMRIT tests it against the most recent precedents.
Place of supply for goods
Place of supply for goods, in practice, splits into two camps: businesses that document the position contemporaneously, and businesses that try to reconstruct it after a notice. The first camp wins almost every time. The second camp pays late fees, interest, and often penalty.
Place of supply for services
Practitioner tip on place of supply for services: the regulator's most recent guidance is rarely identical to the textbook position. We track every relevant notification and flag the change when it affects an active client. If your business has unusual fact patterns, the standard answer often does not apply.
Export and import of services
Export and import of services, in practice, splits into two camps: businesses that document the position contemporaneously, and businesses that try to reconstruct it after a notice. The first camp wins almost every time. The second camp pays late fees, interest, and often penalty.
Intermediary services and OIDAR
When we work through intermediary services and oidar on a real engagement, we walk through three checks. First, the statutory text and the latest notification. Second, the operational facts of the client's business. Third, the leading judicial precedents. That sequence rarely produces ambiguity, even on grey areas.
Get this done
If this is on your roadmap and you want a partner who has done it many times, reach out to KAMRIT. We respond within one business day, quote a fixed fee within two, and start the file the same week. See full pricing on our gst services page.