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13/2017 - The Integrated Goods and Services Tax Act, 2017 ▶

Act Number: 13

Act Name: The Integrated Goods and Services Tax Act, 2017

Year: 2017

Enactment Date: 2017-04-12

Long Title: 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.

Ministry: Ministry of Finance

Department: Department of Revenue

Section 11: Place of supply of goods imported into, or exported from India.

    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.

Notes:

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