Quick Navigation
Section 11 - Integrated Goods and Services Tax Act, 2017
The Integrated Goods and Services Tax Act, 2017
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.
Related Sections
- Section 6: Power to grant exemption from tax
- Section 4: Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
- Section 12: Place of supply of services where location of supplier and recipient is in India
- Section 24: Laying of rules, regulations and notifications
- Section 19: Tax wrongfully collected and paid to Central Government or State Government
Related Acts
* Only for reference.