Chapter V — Place Of Supply Of Goods Or Services Or Both

Section 10 — Place of supply of goods other than supply of goods imported into, or exported from India

Integrated Goods and Services Tax Act, 2017 · Preview

(1) The place of supply of goods, other than supply of goods imported into, or exported from India, shall be as under,-- (a) where the supply involves movement of goods, whether by the supplier or…