Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply of goods to unregistered persons– Reg.

Place of supply for unregistered persons: delivery address on the invoice determines tax jurisdiction, not billing address.

Place of supply for goods to unregistered persons is the recipient address recorded in the invoice, and where no recipient address is recorded, the supplier's location; recording the recipient's State on the invoice suffices. If billing and delivery addresses differ on the invoice, the delivery address on the invoice is the place of supply, and suppliers may record the delivery address as the recipient's address to determine the correct place of supply.