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Home › IGST Act Section 11- Place of supply of goods imported into, or exported from India.

IGST Act Section 11- Place of supply of goods imported into, or exported from India.

January 05, 2019

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.