<p style="text-align:justify"><span style="font-size:14px">Section 10(1)(c) states that 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;</span></p>

<p style="text-align:justify">&nbsp;</p>

<p style="text-align:justify"><span style="font-size:14px">When goods are of such nature which does not require any movement, place of supply shall be the location of such goods.</span></p>