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Section - 07 - Inter-State supply
THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017
The term "location of supplier of Goods" has not been defined under the CGST Act 2017 or IGST Act 2017 respectively.
Therefore, it may be taken that the location where located immediately before or at the time of supply and before the beginning of movement of goods shall be location of supplier of goods.
Location of supplier: treat the supplier's place of business as the determining factor for place of supply under GST. Location of supplier of goods is not defined in the GST/IGST Acts; it should be treated as the place where the supplier was located immediately before or at the time of supply and before movement of goods. A CBIC flier treats the supplier's place of business as the relevant location, supporting use of the supplier's business location for determining place of supply under Section 10 and inter state rules.
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