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<h1>Place of supply rules determine IGST jurisdiction and require foreign online service providers to register and pay tax.</h1> The draft IGST Act sets the place of supply rules: for goods, place is where movement terminates for delivery, or where goods are located at delivery if no movement; site-assembled/installed goods are supplied at the place of installation, and goods taken on board are at the boarding location. The Act differentiates domestic and international service supplies and requires foreign OIDAR service providers supplying to unregistered persons in India to obtain Indian registration and discharge IGST under simplified provisions.