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<h1>Section 5 of Draft IGST Act: Rules for Determining Place of Supply for Goods Explained</h1> Section 5 of the Draft Integrated Goods and Services Tax Act, 2016, outlines the rules for determining the place of supply of goods. If goods are moved, the supply location is where the movement ends. If directed by a third party, the supply location is the third party's principal place of business. For non-movement supplies, it is the location of goods at delivery. For assembled or installed goods, it is the installation site. For goods on conveyances, it is where they are boarded. If undetermined by these rules, the location is decided by law as recommended by the Council.