Chapter 3 Place and time of supply

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Determination of the place of supply of goods: The following places shall be deemed to be the place of supply of goods:
(a) In the case of movable goods transferred by sale, the place where such goods were sold or transferred,
(b) In the case of any immovable goods whose location can’t be transferred even if their ownership is changed, the place where such goods are located,
(c) In the case of imported goods, the customs point in Nepal ꭍ… …through which such goods are imported into Nepal ꭍ…..,
(d) In case any producer or seller supplies the goods to himself/herself, the place where the producer or seller of such goods is situated.

Determination of the place of supply of services: The place of supply of a service shall be the place where the benefit of that service is received.

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Chapter 3 Place and time of supply

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