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of <h1>New Guidelines for Determining Place of Supply Under IGST Act: Delivery Address on Invoice Takes Priority.</h1> The circular clarifies the provisions of Clause (ca) of Section 10(1) of the Integrated Goods and Services Tax Act, 2017, regarding the place of supply for goods delivered to unregistered persons. Effective from October 1, 2023, the place of supply is determined by the delivery address recorded on the invoice, overriding previous provisions. This applies even if the billing address differs from the delivery address, particularly in e-commerce transactions. The Goa Goods and Services Tax Act will implement these guidelines to ensure uniformity. Suppliers should record the delivery address on the invoice for accurate determination of the place of supply.
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