Consider a case where you purchase a machinery, which you already have on rental basis which involves no movement of goods ; still there is a supply, which is nothing but supply without movement of goods. Am I right?
It is quoted that LOCATION OF REGISTERED PLACE OF SUPPLIER or BUYER is irrespective of PLACE OF SUPPLY. So, if that is the case u've said ....this point should not be there bcoz... He'll anyhow take for rent at the Registered place of buyer ...
Sec 10(1)(c) reads as "where the supply does not involve movement of goods, whether by the supplier or the recipient, the place of supply shall be the location of such goods at the time of the delivery to the recipient". I can't find the line which you have quoted.
It is like ..This place of supply is irrespective of the location of the buyer and seller.Location of such goods at the time of the delivery to the recipient is the place of supply of the goods.