GSTZen

The Integrated Goods and Services Act, 2017 (IGST Act)

Section 11 of the Integrated Goods and Services Act, 2017 (IGST Act)

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.