https://www.taxtmi.com/manuals?id=1925 Section 10 of the IGST Act prescribes five rules for determining the place of supply of goods in domestic transactions: movement-based supplies (place where movement terminates), bill to ship to arrangements (principal place of business of the directing third party), supplies without movement (location of goods at delivery), goods assembled or installed at site (site location), and goods supplied on board a conveyance (place where goods are taken on board). Supplies to unregistered persons use invoice address or supplier location if absent; residual cases fall under Section 10(2). en-us Thu, 19 Jan 2023 13:12:00 +0530 Tue, 06 May 2025 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1925 Section 10 of the IGST Act prescribes five rules for determining the place of supply of goods in domestic transactions: movement-based supplies (place where movement terminates), bill to ship to arrangements (principal place of business of the directing third party), supplies without movement (location of goods at delivery), goods assembled or installed at site (site location), and goods supplied on board a conveyance (place where goods are taken on board). Supplies to unregistered persons use invoice address or supplier location if absent; residual cases fall under Section 10(2). Manuals GST Thu, 19 Jan 2023 13:12:00 +0530 https://www.taxtmi.com/manuals?id=1925