Place of supply of goods determines tax jurisdiction based on delivery location, movement termination, installation site or third party receipt.

Determination of the place of supply of goods depends on the goods' location at specified transactional moments: where supply involves movement, it is the location when movement ends for delivery; where a third person directs delivery, that third person is deemed recipient and the place is their principal place of business; where no movement occurs, it is the goods' location at delivery; assembled or installed goods take place of supply at the installation site; goods on board take place where taken on board; residual cases to be determined by law.

---

---

---