Place of supply of goods other than supply of goods imported into, or exported from India

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Full Text of the Document

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....n shall apply to determine the place of supply of goods other than supply of goods imported into, or exported from India. (2) Where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the place of supply of goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient. ....