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“address of delivery” means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both;
“Address of delivery” is relevant to determine Place of Supply of goods (other than imports/ exports). Although currently this phrase does not find a mention in the GST Act/ Rules (other than in the definition clause), it is understood that the address of delivery would be a crucial pointer towards the location of goods at the time of delivery to the recipient. The place of supply of goods or services or both (other than imports/ exports) would primarily be the location of the goods or services or both at the time of delivery to the recipient.
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