Section 5 – Draft-Bills-Reports – PLACE OF SUPPLY OF GOODS AND/OR SERVICES – Draft – INTEGRATED GOODS AND SERVICES TAX ACT, 2016 ( IGST Act) – Draft June 2016 – Section 5 – CHAPTER- IV PLACE OF SUPPLY OF GOODS AND/OR SERVICES 5. Place of supply of goods (1) The provisions of this section shall apply to determine the place of supply of goods. (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. (2A) 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 a
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