Place of supply for unregistered-person goods follows the delivery address recorded on the invoice in e-commerce cases. Clarification on place of supply for goods supplied to unregistered persons states that clause (ca) of section 10(1) of the IGST Act overrides prior rules. The place of supply is the recipient's address recorded in the invoice, and recording the name of the State is deemed to be recording the address. In e-commerce cases where billing and delivery addresses differ, the delivery address recorded on the invoice determines the place of supply.