Effective October 1, 2023, Section 10(1)(ca) of the IGST Act clarifies that for supplies to unregistered persons, the place of supply will be the address recorded on the invoice. If no address is recorded, it defaults to the supplier’s location. The clause also specifies that noting the State on the invoice counts as recording the address.

The clarification addresses cases where billing and delivery addresses differ, especially on e-commerce platforms. For example, if an unregistered person orders a product with a billing address in one state and a delivery address in another, the place of supply will be based on the address on the invoice.