Section 11

Place of supply of goods 

A supply of goods occurs in Kenya if –

• (a) the goods are delivered or made available in Kenya by the supplier; 

Finance Act, 2017Effective 3rd April 2017 

• (b) the supply of the goods involves their installation or assembly at a place in Kenya; or and 

Finance Act, 2017Effective 3rd April 2017 

• (c) where the goods are delivered outside Kenya, the goods were in Kenya when their transportation commenced.

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