https://www.taxtmi.com/article/detailed?id=6906 Section 5 of the Model IGST law prescribes a hierarchy of place of supply rules: where goods move, place of supply is the location where movement terminates for delivery; deliveries made to a third person on that person's direction or by transfer of title are deemed to have the third person's principal place of business as place of supply; where no movement occurs, place of supply is the location of the goods at delivery; assembled or installed goods take the installation site as place of supply; goods supplied on board take the location where they are taken on board; residual cases are to be determined by law on the Council's recommendation. en-us Sat, 23 Jul 2016 18:24:26 +0530 Sat, 23 Jul 2016 18:24:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6906 Section 5 of the Model IGST law prescribes a hierarchy of place of supply rules: where goods move, place of supply is the location where movement terminates for delivery; deliveries made to a third person on that person's direction or by transfer of title are deemed to have the third person's principal place of business as place of supply; where no movement occurs, place of supply is the location of the goods at delivery; assembled or installed goods take the installation site as place of supply; goods supplied on board take the location where they are taken on board; residual cases are to be determined by law on the Council's recommendation. Articles Goods and Services Tax - GST Sat, 23 Jul 2016 18:24:26 +0530 https://www.taxtmi.com/article/detailed?id=6906