Section Section 11 of IGST Act, 2017 i.e., Place of supply of goods imported into, or exported from India.

Financial Year: 2017

SECTION 11 OF 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.

Thanks

CA Rahul Gupta 

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