<p><span style="font-size:14px"><span style="background-color:white"><span style="color:#333333">Place of supply of goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient.</span></span></span></p>

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

<p style="text-align:justify"><span style="font-size:14px"><span style="background-color:white"><span style="color:#333333">In case goods are supplied on board a conveyance viz. vessel, aircraft, train or motor vehicle, place of supply shall be the location at which goods are taken on board a conveyance.</span></span></span></p>