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of <h1>Haryana Govt Clarifies IGST Act: Delivery Address on Invoice Determines Place of Supply for E-commerce Transactions.</h1> Clause (ca) of Section 10(1) of the Integrated Goods and Services Tax Act, 2017, effective from October 1, 2023, specifies that for goods supplied to unregistered persons, the place of supply is determined by the address on the invoice. If the invoice lacks an address, the supplier's location is used. The Haryana Government clarifies that if the billing and delivery addresses differ, as in e-commerce transactions, the delivery address on the invoice determines the place of supply. Suppliers should record the delivery address as the recipient's address for accurate place of supply determination. Any implementation difficulties should be reported to the department.
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