What are the salient features of the draft IGST Law?

The draft IGST law contains 33 sections divided into
11 Chapters. The draft, inter alia, sets out the rules for
determination of the place of supply of goods. Where the
supply involves movement of goods, the place of supply shall
be the location of goods at the time at which the movement
of goods terminates for delivery to the recipient. Where the
supply does not involve movement of goods, the place of
supply shall be the location of such goods at the time of
delivery to the recipient. In the case of goods assembled
or installed at site, the place of supply shall be the place of
such installation or assembly. Finally, where the goods are
supplied on board a conveyance, the place of supply shall
be the location at which such goods are taken on board.