The Dial Plan is primarily intended for routing outbound calls if the IG is used as the SIP Server for the callers domain. If another SIP Server is used (the domain of the Request-URI) the call will automatically route to that server and the dial plan is not likely needed (however the IG can be configured to apply the dial plan to such calls as well).
When a call is processed in the dial plan, the table is scanned from top to bottom and the first line matching the callee and caller addresses/numbers is used for routing and policy decisions.
The dial plan can for example be used for:
To be able to use the Dial Plan you need to purchase a license.
Read more here.