https://www.taxtmi.com/acts?id=24131 Place of supply of goods, other than imported or exported goods, depends on the transaction structure: movement-based supplies are located where movement ends for delivery; third-party directed deliveries are treated as supply to the third person at that person's principal place of business; and non-movement supplies are located where the goods are at delivery. Supplies to unregistered persons follow the invoice address, or the supplier's location if no address is recorded. Separate rules apply for assembly, installation, board supplies, and cases where the place of supply cannot otherwise be determined. en-us Mon, 27 Mar 2017 18:50:09 +0530 Wed, 24 Jun 2026 17:26:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24131 Place of supply of goods, other than imported or exported goods, depends on the transaction structure: movement-based supplies are located where movement ends for delivery; third-party directed deliveries are treated as supply to the third person at that person's principal place of business; and non-movement supplies are located where the goods are at delivery. Supplies to unregistered persons follow the invoice address, or the supplier's location if no address is recorded. Separate rules apply for assembly, installation, board supplies, and cases where the place of supply cannot otherwise be determined. Act-Rules GST Mon, 27 Mar 2017 18:50:09 +0530 https://www.taxtmi.com/acts?id=24131