Place of supply for unregistered recipients follows the delivery address recorded on the invoice, not the billing address. Clause (ca) to Section 10(1) of the IGST Act makes the invoice-recorded address of an unregistered person the determinative place of supply, and where invoice records no address the supplier's location applies; recording the State name suffices. For supplies (including via e-commerce) where billing and delivery addresses differ, the delivery address recorded on the invoice shall determine the place of supply, and suppliers may record the delivery address as the recipient's invoice address for that purpose.