The Place of supply provisions are required to determine whether the supply is an Intra-state Or Inter-state Supply.
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Place of supply where the supply involves the movement of Goods- Place of supply shall be the location at which the movement of goods terminates for delivery to the recipient.
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Place of supply where the Goods are delivered by supplier on the directions of a third person, whether either acting as agent or otherwise- It shall be deemed that such third person has received the goods accordingly the place of supply shall be the principal place of business of such person.
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Place of supply where the supply does not involve the movement of Goods- Place of supply shall be the location of such goods at the time of delivery to the recipient.
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Place of Supply where the goods are assemble or installed at site- Place of supply shall be the location of such installation or assembly.
5. Place of supply where the goods are supplied on board a conveyance including a vessel, an aircraft, a train or motor vehicle- Place of supply shall be the location at which such goods are taken on board.
Now, we hope that you understand the provisions of place of supply of goods under GST, for any further queries please visit us.
