https://www.taxtmi.com/acts?id=24131 Place of supply for non-import/export goods is generally the location where movement of the goods ends for delivery. If a third person directs delivery before or during movement, that third person is deemed the recipient and the place of supply is their principal place of business. For non-movement supplies, the place of supply is the goods' location at delivery. Supplies to unregistered persons use the recipient location recorded in the invoice (State-only entry suffices). Assembly/installation and on-board supplies have specific location rules, and prescribed rules apply where place of supply cannot be determined. en-us Mon, 27 Mar 2017 18:50:09 +0530 Tue, 06 May 2025 16:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24131 Place of supply for non-import/export goods is generally the location where movement of the goods ends for delivery. If a third person directs delivery before or during movement, that third person is deemed the recipient and the place of supply is their principal place of business. For non-movement supplies, the place of supply is the goods' location at delivery. Supplies to unregistered persons use the recipient location recorded in the invoice (State-only entry suffices). Assembly/installation and on-board supplies have specific location rules, and prescribed rules apply where place of supply cannot be determined. Act-Rules GST Mon, 27 Mar 2017 18:50:09 +0530 https://www.taxtmi.com/acts?id=24131