1. GST Acts and Rules
  2. IGST - Integrated Goods and Service Tax Act
  3. Chapter V - Place of Supply of Goods or Services (Section 10 to 14)

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

Last updated at May 29, 2018 by

According to Section 11 of Integrated Goods and Service Tax Act, 2017:

The place of supply of goods,––

  1.  imported into India shall be the location of the importer;
  2.  exported from India shall be the location outside India.
  1. GST Acts and Rules
  2. IGST - Integrated Goods and Service Tax Act

    3. Chapter V - Place of Supply of Goods or Services (Section 10 to 14)

    Chapter VI - Refund of IGST to International Tourist (Section 15 IGST) →
GST Acts and Rules
IGST - Integrated Goods and Service Tax Act

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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.