Section 7 - Place of supply of goods other than supply of goods imported into, or exported from India

Place of supply rules fix tax jurisdiction for goods based on movement, delivery, assembly, third party directions, or boarding.

Place of supply rules determine the taxable location for goods not imported or exported. If supply involves movement, place of supply is the location of the goods when movement terminates for delivery; if delivery is made on a third person's direction before or during movement, that third person is deemed to have received the goods and the place of supply is that third person's principal place of business. Where there is no movement, place of supply is the goods' location at delivery. Assembly, installation, and on board supplies have dedicated place of supply rules, with residual prescription by the Central Government.