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. Place of supply of goods other than supply of goods imported into, or exported from India (1) The provisions of this section shall apply to determine the place of supply of goods other than supply of goods imported into, or exported from India. (2) Where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the place of supply of goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient. (3) Where the goods are delivered by the supplier to a rec
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