Place of supply of goods determines GST location based on where movement ends, delivery location, or invoiced party. Where supply involves movement, place of supply is the location where movement of goods terminates for delivery to the recipient; where no movement, it is the location of goods at delivery. Bill-to-ship-to arrangements deem the invoiced party to have received the goods, fixing that party's principal place of business as the place of supply. Goods taken on board a conveyance are supplied at the boarding location; goods assembled or installed are supplied at the installation site. Imports are supplied at the importer's location and exports are supplied outside India.