<h1>Place of supply determines CGST and SGST applicability; delivery location governs tax treatment for intra-state transactions.</h1> Notification 66/2017 applies to all registered persons not opting for composition levy. Table 6A values for shipments must use Customs Act exchange rates. Returns of goods allow issuance of credit and adjustment of tax within statutory time limits. Transferees of a proprietorship must register from the date of transfer. Used goods sold interstate without ITC are valued on the margin. Place of supply is the delivery location, attracting CGST and SGST. Zero rated services must be reported in GSTR 3B.