The following place shall be deemed to be the place of supply of goods:-
(a) the place of supply of movable goods sold and transferred shall be the place where such goods are sold or transferred,
(b) in relation to an immovable property whose location cannot be changed even if ownership is changed, the place where such property is located,
(c) in respect of imported goods, the customs point of Nepal …… where such goods are to be imported into Nepal ……..
(d) If a producer or seller supplies an item to himself, the place where the producer or seller of such item is located.