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 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.