The document discusses place of supply under the GST regime. It defines place of supply as either inter-state or intra-state, determining whether CGST, SGST, or IGST apply. For goods, place of supply is generally where the goods are located at the time of delivery. For services, place of supply may be the location of the recipient or supplier depending on whether the parties are registered or located in India or abroad. Specific rules are provided for services related to immovable property, restaurant/catering, and goods temporarily imported for repairs.