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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 You are here

Chapter VI - Refund of IGST to International Tourist (Section 15 IGST) →

GST Acts and Rules

IGST - Integrated Goods and Service Tax Act

Chapter I - Preliminary (Section 1 To 2 IGST)
Chapter II - Administration (Section 3 To 4 IGST)
Chapter III - Levy and Collection of Tax (Section 5 to 6 IGST)
Chapter IV - Determination of Nature of Supply (Section 7 to 9 IGST)
Chapter V - Place of Supply of Goods or Services (Section 10 to 14)
Chapter VI - Refund of IGST to International Tourist (Section 15 IGST)
Chapter VII - Zero Rated Supply (Section 16 IGST)
Chapter VIII - Apportionment of Tax & Settlement (Section 17 to 19)
Chapter IX - Miscellaneous (Section 20 To 25 IGST)

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

Last updated at May 29, 2018 by Teachoo

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

The place of supply of goods,––

imported into India shall be the location of the importer;
exported from India shall be the location outside India.

Next: Section 12 IGST - Place of supply of services where location of supplier and recipient is in India →

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Davneet Singh

Davneet Singh is a graduate from Indian Institute of Technology, Kanpur. He has been teaching from the past 12 years. He provides courses for Maths and Science at Teachoo.