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

Last updated at Dec. 16, 2024 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.
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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.