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.
Section 11: Place of supply of goods imported into, or exported from India.
The Integrated Goods and Services Tax Act, 2017Central Act · Act 13 of 2017
Where this provision sits
| Act | The Integrated Goods and Services Tax Act, 2017 |
|---|---|
| Section | 11 |
| Marginal note | Place of supply of goods imported into, or exported from India. |
| Jurisdiction | Central |
| Status | In force as published by the source |
| Judgments citing it | 1 |
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