Chapter V - Place of supply of goods or services
Section 10
Section 10: Place of supply of goods other than import or export
Section 10 determines the domestic place of supply of goods by movement, bill-to/ship-to directions, unregistered customer invoices and special delivery settings.
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Need advice on Section 10?
This article is for general information. Refer to the Integrated Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Key takeaways
Movement and bill-to/ship-to
For moved goods, the normal rule is the place where movement ends for delivery. When a third person directs delivery to another, the principal place of business of that directing person is the deemed place.
Unregistered buyer override
For goods supplied to a person other than a registered person, clause (ca) overrides the ordinary movement/no-movement rules: use the customer address on the invoice, or supplier location if no address is recorded; the State name counts as address.
Other delivery rules
Goods without movement use their delivery-time location; goods installed or assembled use the site; goods supplied aboard a conveyance use their boarding location. A prescribed rule resolves indeterminate cases.
Movement and bill-to/ship-to
For moved goods, the normal rule is the place where movement ends for delivery. When a third person directs delivery to another, the principal place of business of that directing person is the deemed place.
Unregistered buyer override
For goods supplied to a person other than a registered person, clause (ca) overrides the ordinary movement/no-movement rules: use the customer address on the invoice, or supplier location if no address is recorded; the State name counts as address.
Other delivery rules
Goods without movement use their delivery-time location; goods installed or assembled use the site; goods supplied aboard a conveyance use their boarding location. A prescribed rule resolves indeterminate cases.
Practical checklist
Do
- Record movement end point, bill-to instruction and recipient registration status.
- For an unregistered buyer, preserve the invoice address or note its absence.
- Test installation, onboard and prescribed fallback rules before final tax classification.
Frequently asked questions
Does ship-to location always decide place of supply?
No. A qualifying third-person direction invokes Section 10(1)(b), and an unregistered buyer may invoke clause (ca).
Need help applying this provision to your situation?
Contact BizeneedLast updated 9 October 2026