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of <h1>Draft IGST Law Defines Place of Supply for Goods, Services; Simplifies Tax for Foreign Online Providers to India</h1> The draft IGST Law comprises 25 sections across 9 chapters, primarily addressing the determination of the place of supply for goods and services. For goods involving movement, the place of supply is where the movement ends for delivery. For non-moving goods, it's their location at delivery. For goods assembled or installed on-site, it's the installation site. For goods on conveyances, it's where they are boarded. The law also details the place of supply for services, covering both domestic and international scenarios. Additionally, it mandates tax payment by foreign online service providers to unregistered Indian recipients through a simplified registration process.
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