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[Cites 0, Cited by 0] [Section 10(1)] [Section 10] [Entire Act]

Union of India - Subsection

Section 10(1)(e) in The Integrated Goods and Services Tax Act, 2017

(e)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.