The following place shall be deemed to be the place of supply of goods:-
(a) The place of movable article sold and transferred, where such article has been sold or transferred,
(b) In respect of immovable thing of which place cannot be changed despite the change of its ownership, the place where such article is situated.
(c) In respect of a good imported, the customs point in the Nepal from which such good is imported into the Nepal,
(d) Where any producer or seller has supplied any good to himself, the place where the producer or seller of such good is situated.