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

Section 7 - Draft-Bills-Reports - PLACE OF SUPPLY OF GOODS AND/OR SERVICES - MODEL IGST LAW - Draft The Integrated Goods and Services Tax Act, 2016 - [November 2016] - Section 7 - 7. (1) The provisions of this section shall apply to determine the . ( .....

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recipient. (3) Where the goods 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 .....

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goods, whether by the supplier or the recipient, the place of supply shall be the location of such goods at the time of the delivery to the recipient. (5) Where the goods are assembled or installed at site, the place of supply shall be the place of s .....

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