Article 11 of the GCC Common VAT Agreement establishes the rule for determining the place of supply for goods that involve transportation. The place of supply is deemed to be the location of the goods at the moment transportation or dispatch begins. This rule applies regardless of whether the transportation is managed by the supplier or arranged for the customer's account. The critical factor is the physical location where the journey of the goods commences. This principle is fundamental for identifying the correct tax jurisdiction for both domestic and cross-border supplies, ensuring VAT is levied in the state of origin.