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

Union of India - Subsection

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

(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;