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- When location of Supplier and Place of Supply is in Different States, it is Interstate Supply of Goods
- Goods Imported into India till they cross Custom Frontiers of India shall also be Interstate Supply of Goods
How to Determine Place of Supply
| Case | What is Place of Supply |
| Movement of Goods | Location of Goods at the time Movement of Goods Terminates |
| Movement of Goods by Transfer of Title | Place of Business of Person on Whose Directions Good Given |
| Goods Assembled at Premises | Place of installation |
| No Movement of Goods | Location of Goods at the time of Delivery to Recipient |
| Goods Unboard a Conveyance | Location of Goods Where Goods are taken on Board |
