Place of supply of goods follows movement, delivery direction, invoice address, installation site, and onboard supply rules. Place of supply of goods, other than imported or exported goods, depends on the transaction structure: movement-based supplies are located where movement ends for delivery; third-party directed deliveries are treated as supply to the third person at that person's principal place of business; and non-movement supplies are located where the goods are at delivery. Supplies to unregistered persons follow the invoice address, or the supplier's location if no address is recorded. Separate rules apply for assembly, installation, board supplies, and cases where the place of supply cannot otherwise be determined.