PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH :-

                The place of supply of goods, other than supply of goods imported into, or exported from India, shall be as under, 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; 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 an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place ofbusiness of such person; where the supply does not involve movement of goods, whether by the supplier or the recipient, the place of supply shall be the location of such goods at the time of the delivery to the recipient Gst Registration Coimbatore.

            where the goods are assembled or installed at site, the place of supply shall be the place of such installation or assembly; where the goods are supplied on board a conveyance, including a vessel, an aircraft, a train or a motor vehicle, the place of supply shall be the location at which such goods are taken on board. Where the place of supply of goods cannot be determined, the place of supply shall be determined in such manner as may be prescribed. The place of supply of goods, imported into India shall be the location of the importer; exported from India shall be the location outside India. The provisions of this section shall apply to determine the place of supply of services where the location of supplier of services and the location of the recipient of services is in India Gst Registration Coimbatore.

The place of supply of services, except the services specified in sub-sections to made to a registered person shall be the location of such person; made to any person other than a registered person shall be, the location of the recipient where the address on record exists; and the location of the supplier of services in other cases. The place of supply of services,directly in relation to an immovable property, including services provided by architects, interior decorators, surveyors, engineers and other related experts or Supplies in territorial waters. Place of supply of goods other than supply of goods imported into, or exported from India. Place of supply of goods imported into, or exported from India. Place of supply of services where location of supplier and recipient is in India Gst Registration Coimbatore.