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.
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
Section 12 IGST - Place of supply of services where location of supplier and recipient is in India
Section 13 IGST - Place of supply of services where location of supplier or location of recipient is
Section 14 IGST - Special provision for payment of tax by a supplier of online information
Chapter V - Place of Supply of Goods or Services (Section 10 to 14)
Last updated at April 16, 2024 by Teachoo
According to Section 11 of Integrated Goods and Service Tax Act, 2017:
The place of supply of goods,––