A common-case working tool for determining the indicative place of supply and whether a supply is generally intra-State or inter-State.
Important: This is a common-case decision aid. Special rules can apply to OIDAR, vessels/aircraft, passenger transport, telecom, goods supplied to a person in a special zone, temporary import/repair cases and other notified situations. Always verify the exact Section 10, 11, 12 or 13 rule and current notifications/circulars.
