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of <h1>Decoding GST Supply Location: Comprehensive Rules Defining Precise Geographical Points for Goods Transfer and Tax Assessment</h1> The statutory provision outlines the determination of goods supply location under GST law. It establishes specific criteria for identifying the place of supply based on different scenarios such as goods movement, delivery, installation, or transportation. The provision covers situations involving registered and unregistered persons, addressing various supply chain contexts and defining precise geographical points for tax assessment purposes. The rules aim to provide clear guidelines for determining the precise location of goods supply across different transaction types.
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