Place of supply for goods to unregistered persons follows the invoice-recorded delivery address in e-commerce supplies. Clause (ca) of section 10(1) of the IGST Act fixes the place of supply for goods supplied to unregistered persons by reference to the address recorded in the invoice, overriding clauses (a) and (c). Where the billing address differs from the delivery address, especially in e-commerce supplies, the delivery address recorded in the invoice is treated as the place of supply. Recording only the State name in the invoice is deemed to be recording the address of the recipient, and the supplier may record the delivery address for this purpose.