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<p style="text-align:justify"><span style="font-size:14px">Section 10(1)(d) states where the goods are assembled or installed at site, the place of supply shall be the place of such installation or assembly;</span></p>
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<p style="text-align:justify"><span style="font-size:14px"><u>Example-</u></span></p>

<p style="text-align:justify"><span style="font-size:14px">Bharat Limited registered in Maharashtra opens a new office in Delhi. It purchases 10 ACs to be installed at its Delhi office from Patil electronics in Maharashtra.</span></p>

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

<p style="text-align:justify"><span style="font-size:14px">In this case, the location of the supplier is Maharashtra, but a place of supply will be Delhi. Hence, IGST will be levied.</span></p>