IGST Section 11 — Place of supply of goods imported into, or exported from India
IGST Act · Place of supply of goods imported into, or exported from India
Quick Answer
Section 11 of the IGST Act, 2017 governs Place of supply of goods imported into, or exported from India. It provides the core statutory basis, outlining the essential legal principles, rights, and liabilities under Indian indirect tax law. Section 11 IGST: Place of supply of goods imported into, or exported from — eligibility, conditions, case laws and compliance impact under Indian tax law.
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.
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IGST Section 11 was introduced as part of the original IGST Act, 2017.