Conflict of interest between Centre and State :
State Government Authorities from where goods or services are supplied will try to interpret place of supply rules in favour of provision of payment of SGST and CGST in their State. On the other hand, State Government authorities where goods and services are received will try to interpret the provision such that either IGST should have been paid or SGST of their State should have been paid.
This will create conflicts as divergent views are possible. Only solace is that Appellate Tribunal is common for SGST, UTGST and CGST.