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of <h1>Understanding Section 7: Determining Place of Supply for Goods in India Under IGST Act 2016</h1> Section 7 of the Model Integrated Goods and Services Tax Act, 2016, outlines the determination of the place of supply for goods not imported into or exported from India. If goods are moved, the place of supply is where the movement ends. If directed by a third party, the supply is deemed at the third party's principal business location. Without movement, it's the delivery location. For assembly or installation, it's the site of installation. Goods supplied on conveyances are determined by the boarding location. If undeterminable by these criteria, the Central Government prescribes the method based on Council recommendations.
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