The Integrated Goods and Services Tax Act, 2017 · V — PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH

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

In force · As amended up to 2026-08

11. Place of supply of goods imported into, or exported from India .--The place of supply of goods,-- (a) imported into India shall be the location of the importer; - (b) exported from India shall be the location outside India.

Source: India Code