The determination of the place of supply for goods under the GST regime involves a comprehensive evaluation of multiple factors. Businesses must meticulously assess the specifics of each transaction, considering the locations of both the supplier and the recipient, the movement of goods, the transfer of title, and any special circumstances such as high-sea sales or goods sent for approval. A precise understanding of these factors is essential for accurate GST compliance, ensuring that the correct tax rates are applied and the appropriate jurisdiction is attributed to each transaction. As the GST landscape evolves, businesses must stay vigilant and informed to navigate the complexities of determining the place of supply for goods.