Place of supply for unregistered persons: delivery address on the invoice governs place of supply, not billing address. Clause (ca) of Section 10(1) fixes the place of supply for goods to unregistered persons as the location recorded in the invoice for that person, with the supplier's location applying if no recipient address is recorded; recording the State alone suffices. Where billing and delivery addresses differ, the delivery address recorded on the invoice determines the place of supply. Suppliers may record the delivery address as the recipient's address on the invoice to govern place of supply.