The place of supply of Goods shall be in the State if such supply is made in the State and does not involve Exportation from or Importation into the State.

The place of supply of installed or assembled Goods if exported from or imported to the State shall be:

1. In the State if such Goods are assembled or installed in the State.

2. Outside the State if such Goods are assembled or installed outside the State.

The place of supply of Goods that involves Exportation or Importation shall be as follows:

1. Inside the State in the following cases:

   1. If the supply involves Exportation to a place outside the Applying States;

   2. If the Recipient of Goods in an Applying State is not registered for the Tax in the state of destination, and the total exports from the same supplier to such state does not exceed the Mandatory Registration Threshold of such state;

   3. If the Recipient of Goods does not have a Tax Registration Number in the State and the total exports from a supplier in an Applying State to the State exceeds the Mandatory Registration Threshold; and

   4. [If Article 26.1 above is applicable and the title to Goods is transferred inside the State.] ^[G1]

2. Outside the State in the following cases:

   1. If the supply involves Exportation to a customer registered for the Tax purposes in one of the Applying States.

   2. If the Recipient of Goods is not registered for the Tax purposes in one of the applying state to which Exportation is made, and the total exports from the same supplier to such state exceeds the Mandatory Registration Threshold of such state.

   3. If the Recipient of Goods does not have a Tax Registration Number and imports Goods from a supplier registered for the Tax in an Applying State from which importation is made, and the total imports from the same supplier to the State do not exceed the Mandatory Registration Threshold.

Goods shall not be treated as exported outside the State and then re-imported thereto if such Goods are supplied in the State and the supply requires sending the Goods outside the State and then the re-entry thereof into the State, as per the cases defined by the Executive Regulations of this Decree-Law.