<p style="text-align:justify"><span style="font-size:14px">In general, a place of supply in case of goods is the location of goods at the time at which the movement of goods terminates for delivery to the recipient. For example &ndash; A person in Gujarat sells the goods to a person in Rajasthan and therefore handover to the transport company to deliver in Rajasthan. Therefore, the place of supply is Rajasthan and it is an inter-state sale.</span></p>