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          Address of delivery determines the recipient or invoice address as the operative delivery location for GST compliance. The term Address of delivery denotes the delivery location and includes the address of the recipient or the address indicated on the tax invoice issued by a registered person for delivery of goods or services.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Address of delivery determines the recipient or invoice address as the operative delivery location for GST compliance.

                                  The term Address of delivery denotes the delivery location and includes the address of the recipient or the address indicated on the tax invoice issued by a registered person for delivery of goods or services.


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