The document summarizes key provisions around the place of supply under the Indian GST law. It explains that the place of supply determines whether a transaction is intra-state or inter-state, and which taxes (IGST, CGST, SGST) apply. For goods, the place of supply generally depends on where the goods are delivered or installed. For services, the place of supply may be where the services are performed or where the recipient is located, depending on the type of service and whether the recipient is registered. Specific rules are provided for various services like immovable property, transportation, banking, and telecommunications.