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

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..... 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 the recipient or by any other person, the place of supply of such goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient; (b) where the goods ar .....

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..... lause (c), be the location as per the address of the said person recorded in the invoice issued in respect of the said supply and the location of the supplier where the address of the said person is not recorded in the invoice. Explanation . For the purposes of this clause, recording of the name of the State of the said person in the invoice shall be deemed to be the recording of the address o .....

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