What is the need for the Place of Supply of Goods and Services under GST?

The basic principle of GST is that it should effectively
tax the consumption of such supplies at the destination
thereof or as the case may at the point of consumption. So
place of supply provision determine the place i.e. taxable
jurisdiction where the tax should reach. The place of
supply determines whether a transaction is intra-state or
inter-state. In other words, the place of Supply of Goods is
required to determine whether a supply is subject to SGST
plus CGSTin a given State or else would attract IGST if it is
an inter-state supply.