> For the complete documentation index, see [llms.txt](https://docs.cleartax.in/cleartax-learn/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://docs.cleartax.in/cleartax-learn/basic-of-gst/place-time-and-value-of-supply.md).

# Place, time and value of supply

## Place of Supply

{% embed url="<https://Cleartax.in/s/place-of-supply-of-goods>" %}

## How to determine Place of Supply of Service

{% embed url="<https://Cleartax.in/s/place-of-supply-of-service-gst>" %}

## Place if Supply for OIDAR

{% embed url="<https://Cleartax.in/s/place-of-supply-for-oidar>" %}

## Place of supply for transportation services

{% embed url="<https://Cleartax.in/s/place-of-supply-for-transportation-services>" %}

## Place of supply of imports

{% embed url="<https://Cleartax.in/s/gst-place-of-supply-under-imports>" %}

## Place of Supply of specific services

{% embed url="<https://Cleartax.in/s/place-of-supply-for-specific-services>" %}

## Place of Supply for services of immovable property

{% embed url="<https://Cleartax.in/s/place-of-supply-for-services-of-immovable-property>" %}

## Place of Supply of Mobile Connection

{% embed url="<https://Cleartax.in/s/place-of-supply-of-mobile-connection>" %}

## Place of Supply of Services

{% embed url="<https://Cleartax.in/s/place-supply-services>" %}

## Place of Supply of Banking & Financial Services

{% embed url="<https://Cleartax.in/s/place-of-supply-of-banking-and-financial-services>" %}

## Time of Suppy

{% embed url="<https://Cleartax.in/s/time-supply-goods-gst>" %}

## Time of Supply of Services

{% embed url="<https://Cleartax.in/s/time-supply-services-gst>" %}

## Continuous Supply of Goods and Services

{% embed url="<https://Cleartax.in/s/continuous-supply-goods-services-gst>" %}

## Treatment of advance received under GST

{% embed url="<https://Cleartax.in/s/advance-received-under-gst>" %}

## Goods Sent on approval basis&#x20;

{% embed url="<https://Cleartax.in/s/goods-sent-approval-basis-before-gst>" %}

## Valuation of Supply

{% embed url="<https://Cleartax.in/s/valuation-of-supply-under-gst>" %}

## Mixed Supply and Composite Supply

{% embed url="<https://Cleartax.in/s/mixed-composite-supply-gst>" %}

## How to determine Value of Supply

{% embed url="<https://Cleartax.in/s/cgst-rules-chapter-4-determination-of-value-of-supply>" %}

## Value of Supply for discounts

{% embed url="<https://Cleartax.in/s/valuation-supply-gst-discount>" %}

## Valuation Rules - Specific businesses

{% embed url="<https://Cleartax.in/s/gst-valuation-of-supply-specific-business>" %}

## Valuation Rule for Supply Under GST

{% embed url="<https://Cleartax.in/s/gst-valuation-rule>" %}

## Valuation of Supply - Residual Method

{% embed url="<https://Cleartax.in/s/residual-method-valuation-supply-gst>" %}

## Valuation of Supply - Cost Method

{% embed url="<https://Cleartax.in/s/valuation-supply-rule-cost-method-gst>" %}

## Valuation of Supply in case of pure agent

{% embed url="<https://Cleartax.in/s/gst-valuation-of-supply-rule-for-pure-agent>" %}

## Valuation of Supply when consideration is not wholly money

{% embed url="<https://Cleartax.in/s/valuation-of-supply-non-monetary-consideration>" %}

## Value of Supply between related person

{% embed url="<https://Cleartax.in/s/value-of-supply-related-person>" %}


---

# Agent Instructions
This documentation is published with GitBook. GitBook is the documentation platform designed so that both humans and AI agents can read, navigate, and reason over technical content effectively. Learn more at gitbook.com.

## Querying This Documentation
If you need additional information that is not directly available in this page, you can query the documentation dynamically by asking a question.

Perform an HTTP GET request on the current page URL with the `ask` query parameter, and the optional `goal` query parameter:

```
GET https://docs.cleartax.in/cleartax-learn/basic-of-gst/place-time-and-value-of-supply.md?ask=<question>&goal=<endgoal>
```

`ask` is the immediate question: it should be specific, self-contained, and written in natural language.
`goal` is optional and describes the broader end goal you are ultimately trying to accomplish on behalf of the user. GitBook uses it to tailor the answer towards what is most useful for that goal.

The response will contain a direct answer to the question and relevant excerpts and sources from the documentation.

Use this mechanism when the answer is not explicitly present in the current page, you need clarification or additional context, or you want to retrieve related documentation sections.