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of <h1>Supplier Location for IGST: Defined as Business Place Prior to Goods Movement, per CBIC Clarification.</h1> The location of the supplier of goods for determining the place of supply under the Integrated Goods and Services Tax (IGST) Act, 2017, is not explicitly defined in the Central Goods and Services Tax (CGST) or IGST Acts. It is generally interpreted as the location where the supplier is situated immediately before or at the time of supply, before the goods begin their movement. According to a clarification by the Central Board of Indirect Taxes and Customs (CBIC), the location of the supplier is considered to be their place of business.
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