Place of supply rules determine tax jurisdiction by reference to the location of goods at key delivery or installation moments. The draft IGST Law prescribes rules for determining the place of supply of goods: if movement occurs, it is the location where movement terminates for delivery; if no movement, it is the location at delivery; for goods assembled or installed, it is the installation site; and for goods supplied on board a conveyance, it is the location where the goods are taken on board.