What is the location of supplier of Goods for determination place of supply of goods under GST / IGST

Section - 07 - Inter-State supply

Section - 10 - Place of supply of goods other than supply of goods imported into, or exported from India.

THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017

The term "location of supplier of Goods" has not been defined under the CGST Act 2017 or IGST Act 2017 respectively.

Therefore, it may be taken that the location where located immediately before or at the time of supply and before the beginning of movement of goods shall be location of supplier of goods.

Dated: 9-5-2017