Provisions under Section 11 of the IGST Act, 2017 relating to “Place of supply of goods imported into, or exported from India”:
Section 11: Place of Supply of goods imported into, or exported from India (CHAPTER V: PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH) [*1]
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.
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Notes (History of Amendments in Bare Text):
1. IGST Act 2017 notified vide GOI Notification dated 12/04/2017. CBEC notified 01/07/2017 as commencement date of Section 11 vide Notification 3/2017.