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Place of supply of goods

Section 5 - Draft-Bills-Reports - AND/OR SERVICES - Draft - INTEGRATED GOODS AND SERVICES TAX ACT, 2016 ( IGST Act) - Draft June 2016 - Section 5 - CHAPTER- IV AND/OR SERVICES 5. (1) The provisions of this section shall apply to determine the . (2) W .....

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ods are delivered by the supplier to a recipient or any other person, on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or oth .....

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