Section 10 – Acts – PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH – INTEGRATED GOODS AND SERVICES TAX ACT, 2017 – Section 10 – CHAPTER V PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH Place of supply of goods other than supply of goods imported into, or exported from India. 10. (1) The place of 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 are delivered by the supplier to a recipient or any other person
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