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Place of supply of goods

Section 5 - AND/OR SERVICES - Goods and Services Tax - Section 5 - CHAPTER- IV AND/OR SERVICES 5. (1) The provisions of this section shall apply to determine the . (2) Where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient. (2A) Where the goods are delivered by the supplier to a recipient or any other person, on the dire .....

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