Place of supply determined by location where movement of goods ends for delivery to the recipient. Place of supply for goods removed is the location of the goods at the time at which the movement of goods terminates for delivery to the recipient; the geographical point where physical transit concludes determines the taxable location for the supply.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Place of supply determined by location where movement of goods ends for delivery to the recipient.
Place of supply for goods removed is the location of the goods at the time at which the movement of goods terminates for delivery to the recipient; the geographical point where physical transit concludes determines the taxable location for the supply.
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