Section 11
Place of supply of goods imported into, or exported from India.
The Integrated Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
The place of supply of
goods,--
(a) imported into India shall be the location of the importer;
(b) exported from India shall be the location outside India.
(a) imported into India shall be the location of the importer;
(b) exported from India shall be the location outside India.