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**BCOM / BBA Students**
Welcome to **GST Chapter 5 – Place of Supply**.
In this video, we will understand one of the most important GST concepts – **Place of Supply**, which helps determine whether a transaction is **intra-state or inter-state** and which type of GST is applicable.

This topic is **very important for exams** and frequently asked in **numerical as well as theory questions**.

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# Topics Covered in This Lecture

### 1⃣ Meaning of Place of Supply

* What is Place of Supply?
* Importance in GST
* Determination of tax (CGST, SGST, IGST)

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### 2⃣ Place of Supply of Goods

Supply involving movement of goods
Supply without movement
Supply through agent

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### 3⃣ Place of Supply of Services

General rule
Specific cases:

* Immovable property
* Performance-based services
* Transportation services
* Online services

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### 4⃣ Inter-State vs Intra-State Supply

* Difference between intra-state and inter-state
* Impact on GST type

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### 5⃣ Practical Examples

* Real-life cases
* Exam-oriented illustrations

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# Who Should Watch This Video?

BCom Students
BBA Students
Beginners in GST
Students preparing for exams

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# Why This Lecture is Important?

Core concept of GST
Frequently asked numerical + theory questions
Helps in determining correct GST type
Important for practical problem solving

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