Article 27, as amended by Federal Decree-Law No. 18 of 2022, defines the rules for determining the place of supply for goods. A supply made within the State, not involving import or export, is located in the State. For installed or assembled goods, the location is where the installation or assembly occurs. For supplies involving export, the place is determined by the recipient's tax registration status in the destination Implementing State and whether the supplier's total exports exceed the mandatory registration threshold there. The article also clarifies that goods temporarily exiting and re-entering the State for a domestic supply are not treated as exports.